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Income Tax - Donation to a Political Party (tax reduction)

Verified 07 April 2022 - Legal and Administrative Information Directorate (Prime Minister)

You may receive a tax reduction if you have made contributions or donations to a political party. This reduction depends in particular on the amounts paid. These amounts are capped.

You receive a tax reduction for the following payments:

  • Donations made to a registered electoral financing association or a financial agent for the financing of an election campaign and entered in the campaign account of a candidate or a list
  • Donations to an approved association for the financing of a political party
  • Contributions to political parties and groups

Donations over €150 must be carried out definitively and without consideration by one of the following means:

  • Check
  • Transfer
  • Direct Debit
  • Credit

Payments to a political party or group

Donations cannot 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 cannot exceed €4,600 by election.

Reduction amount

The reduction is equal to 66% amounts paid up to 20% of taxable income.

Deferral of donations exceeding annual limit

When the donation amount exceeds the 20% of taxable income, the excess is carried over the next 5 years and entitles to the tax reduction under the same conditions.

In the case of new payments, deferred surpluses are eligible for the tax reduction before the year's payments. Oldest surpluses are prioritised.

Please note

the part of the donations and contributions that exceeds €15 000 cannot be carried forward.

You must keep your remittance vouchers (receipts) if requested by the tax authority.

The 2022 2021 income tax return commenced on April 7, 2022.

The deadline varies depending on whether you file your return on paper or online.

Online Declaration
Deadline to file your tax return online

Department

Reporting deadline

1 to 19

Tuesday 24 May 2022 at 23:59

20 to 54 (including 2A and 2B)

Tuesday 31 May 2022 at 23:59

55 to 974/976

Wednesday 8 June 2022 at 11.59pm

Non-residents

Tuesday 24 May 2022 at 23:59

2022 Online 2021 Income Statement

Paper Declaration

The tax return must be filed before Thursday 19 May 2022 at 23:59, including for foreigner residents.

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