Income tax - Donation to political party (tax reduction)
Verified 08 June 2023 - Legal and Administrative Information Directorate (Prime Minister)
You can receive a tax reduction if you have made donations or contributions to a political party. This reduction depends in particular on the sums paid. These amounts are capped.
You receive a tax reduction for:
- Donations made to a registered election financing association or a financial agent for the financing of an election campaign, and entered in the campaign account of a candidate or list
- Donations to a registered political party fundraising association
- Contributions paid to political parties and groups
Donations over €150must be effected definitively and without consideration, by one of the following means:
- Direct Debit
- Credit card
Payments to a political party or group
Donations may not exceed €7,500 per person.
In addition, donations and contributions to political parties and groups are capped at €15,000 per year and per tax household.
Payments to one or more candidates
Donations may not exceed €4,600 for the same election.
Amount of the reduction
The reduction is equal to 66% of sums paid up to 20% taxable income.
Deferral of donations exceeding the annual limit
When the amount of donations exceeds the 20% of taxable income, the surplus is carried over to the next 5 years and is eligible for the tax reduction under the same conditions.
In the case of new payments, the surpluses carried forward are eligible for the tax reduction before the year's payments. The oldest surpluses shall be retained as a priority.
the part of donations and contributions which exceeds €15,000 may not be carried over to subsequent years.
You must keep proof of your payments (receipts) in the case of a request from the tax authorities.
Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.
For 2023, the tax return is complete.
The 2024 income tax return for 2023 will begin in April 2024.
A deposit of 60% is paid to you in january, based on the amount of the tax reduction collected the previous year.
The balance is paid to you in the summer, based on your actual expenses.
If you receive too large a deposit in January, you will have to repay the overpayment in September.
For your 2022 expenses, a deposit of 60% the tax reduction is paid to you in January 2023, based on the amount of the tax reduction collected in 2022.
The balance is paid to you in the summer of 2023, based on your actual expenses.
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- General Tax Code: Article 200Tax reduction for donations
- Electoral Code: Articles L52-3-1 to L52-17Limit of payments to € 4 600 per election (Article L52-8)
- Law No. 88-227 of 11 March 1988 on financial transparency of political lifeLimit of payments to € 7500 per party (Article 11-4)
- Bofip-Taxes n°BOI-IR-RICI-250 relating to tax reductions for donations
- Bofip-Taxes n°BOI-IR-RICI-250-30 relating to the application of the tax reduction for donations made by individuals
- I declare my tax cuts and creditsMinistry of Finance
- 2023 Practice Brochure - 2022 Income Tax ReturnMinistry of Finance