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

Verified 08 avril 2021 - 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 paid to political parties and groups.

Donations over €150 must be completed definitively and without consideration, by check, bank transfer, direct debit or credit card.

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 limit

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

Deferral of donations exceeding the 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 portion of the gifts and contributions that exceeds €15 000 is not transferrable over subsequent years.

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

Online Declaration

Internet reporting is mandatory if your main residence is equipped with internet access and you are able to make your declaration online.

2021 Online 2020 Income Statement

Ministry of Finance

Before validating your pre-completed return online, you must verify the information provided and, if necessary, correct and complete it. Keep supporting documents for 3 years if requested by the administration.

Paper Declaration

In 2021, you can report your income on paper if you are in one of the following situations:

  • Your main residence is not equipped with internet access
  • It is equipped with internet access, but you are not able to make your declaration online

You will use the pre-completed paper return received between April and June 2021. Depending on your situation, this is the return No 2042 or 2042 C. Declaration #2042 RICI groups major tax credits and reductions.

If you do not receive a print (1st declarationchange of address, change in family situation), you can report online or download the necessary declarations from early May on or

Certain income is to be reported on a separate return. You can also download them online. The main annexed declarations are:

Before signing your return, you must verify the information provided and, if necessary, correct and complete it.

You do not have to attach supporting documents to your paper return unless they are documents prepared by you (such as a detailed list of your actual expenses). However, keep the documents for 3 years if requested by the administration.