Donations to charities: tax reduction of 66% or 75%, and IFI reduction

Donations to charitable organizations entitle donors to an income tax reduction of 66% of the donation, up to a limit of 20% of taxable income. For organizations assisting people in difficulty, the rate is 75%, with the donation limit increased from €1,000 to €2,000 as of October 14, 2025. For the French wealth tax (IFI), the reduction is 75% of donations, capped at €50,000 per taxpayer per year, and applies only to specific categories of organizations.

This page deals with donations from individuals, not those from non-residents or companies.

Income tax: 66 % up to a limit of 20 %

The 66 % reduction relates to payments withheld up to a limit of 20 % of taxable income (article 200 of the CGI).

Payments made in 2025 to organizations located in France are declared in box 7UF.

Any amount exceeding the 20 % limit is carried forward to the following five years, with the oldest carryovers being applied first. Excess amounts from 2020 to 2024 are declared in boxes 7XS, 7XT, 7XU, 7XW, and 7XY.

These boxes correspond to donations for 2025, declared in 2026. They may change for donations in 2026.

The 75 % rate: a ceiling raised in 2025

The rate of 75 % targets organizations that help people in difficulty: the BOFiP cites those that provide free meals, accommodation or care (article 261, 4-1° of the CGI).

For 2025, the €2,000 limit applies to the entire year, with a sub-limit of €1,000 for payments up to 13/10/2025.

The increase to €2,000 comes from article 28 of law no. 2026-103 of 19/02/2026 on finance for 2026. The BOFiP of 15/07/2025 indicated €1,000 without an end date: the version in force since 06/07/2026 is retained here.

Reserve. The source for the €2,000 increase does not specify an end date. For donations made in 2026, service-public.fr clarifies that the €2,000 limit applies to the total amount of donations made that year, declared in 2027. Review the updated text before making a significant donation.

Law No. 2025-127 of 14/02/2025 (Article 5) extends the rate of 75 % to organizations that support victims of domestic violence, for payments from 15/02/2025.

How the two rates combine

The portion of donations at 75 % is not included in the 20 % limit. The portion exceeding the ceiling is added to donations of general interest at 66 %, up to the 20 % limit of taxable income.

Other cases foreseen

• Political parties. 66 %, up to a limit of €15,000 per year per tax household, and €7,500 per year for any one person (individual limit). Box 7UH. A specific receipt is required.
• Organizations established in the EU or the EEA. The same conditions apply to approved organizations with an administrative assistance agreement (impots.gouv.fr covers the EU, the 2026 brochure covers the EU and the EEA). Boxes 7VA (aid for people in difficulty, common boundary with 7UD) and 7VC (other organizations).
• Religious heritage (Heritage Foundation). 75 % up to a limit of €1,000, then 66 % beyond that, box 7UJ, valid until 31/12/2025. Specific conditions apply, not detailed here.
• Mayotte, Cyclone Chido. 75 % up to €2,000, payments from 01/01 to 17/05/2025, box 7UO.

Imputation, receipt and declaration

The reduction is applied to progressive tax, not to proportional taxes, and it is not refundable.

Do not attach the receipts to the tax return, but keep them: the tax authorities may request a tax receipt conforming to the official model (form 2041-RD, CERFA 11580). In case of a deferral, keep them for the entire audit period. Except in cases of deliberate omission or fraudulent activity, the tax reduction cannot, in principle, be challenged if you have the receipt.

Donations and the overall cap on tax breaks

The tax reduction for donations is not included in the overall cap under Article 200-0 A of the French General Tax Code (CGI). The BOFiP (Official Bulletin of Public Finances) excludes donations to associations and corporate philanthropy from this cap. Details are provided on the page dedicated to the overall cap.

At the IFI (French Wealth Tax): 75 % of donations, for specific categories of organizations

The IFI (French wealth tax) reduction for donations is equal to 75% of the amount of donations made by the taxpayer. This reduction is capped at €50,000 per taxpayer per tax year (Article 978 of the French General Tax Code). The cap applies to the reduction itself, not to the donations: it is reached with €66,666.67 in donations.

Which organizations?

The IFI reduction does not apply to all organizations of general interest at the rate of 66 %. The tax authorities (impots.gouv.fr, notice 2042-IFI 2026) cite the following for organizations established in France or another European state:

• research, higher education, consular or artistic establishments of general interest and non-profit purpose; ;
• foundations recognized as being of public utility, university and partnership foundations; ;
• structures for integration through economic activity and GEIQs; ;
• the National Research Agency; ;
• certain recognized public utility associations that support the creation or takeover of businesses (ADIE, Réseau Entreprendre, France Initiative).

Simply increasing the tax rate from 66 % is therefore not enough: the organization must fall into one of these categories. The same organization may be eligible for both schemes; the BOFiP (French Public Finances Bulletin) advises verifying the eligibility of the payment for each scheme with them before making the donation.

Rules to know

• No postponement. The unused portion is neither refunded nor carried over.
• Period. Defined by filing deadlines which the BOFiP and the 2042-IFI notice do not define in the same way: check the date of your payment.
• Statement. On form 2042-IFI, you only indicate the amount of your payments, not the calculated reduction. The organizations issue a receipt conforming to a model established by decree.
• Listed securities. The basis is the average stock market price on the day of transmission; the BOFiP accepts the last known price.

Income tax and wealth tax: not two donations are the same

The wealth tax (IFI) reduction cannot be combined with the income tax reduction. The same amount cannot be used twice. However, it is still possible to allocate the donation between the two schemes.

Numerical example (fictitious profile)

Situation. A hypothetical couple, with a taxable income of €90,000, makes two donations in 2026: €3,500 to an organization that helps people in difficulty and €4,000 to another non-profit organization. These amounts are hypothetical, subject to the €2,000 limit set by service-public.fr for 2026.

Issue. Combine the rates of 75 % and 66 %, then apply the limit of 20 %.

Strategy. Apply 75 % to the first tranche of €2,000, add the excess to the donations at 66 %, check the limit of 20 %.

Result.

With a taxable income of €20,000, the limit for the 20 % tax credit is €4,000. The reduction to 66 % is €2,640, the total reduction is €4,140 before offsetting the tax due, and €1,500 is carried forward for five years. In both cases, the portion of the tax credit exceeding the tax due is not refunded.

Comparison of IR and IFI (hypothesis). A donation of €10,000 goes to an organization presumed to fall under both the 66 % tax rate and a category qualifying for the IFI (French wealth tax) reduction, for example, a recognized public-benefit foundation, subject to the verification described above. The reduction would be €6,600 for income tax (€10,000 × 66 %), or €7,500 for IFI (€10,000 × 75 %, below the €50,000 threshold) for an IFI taxpayer. It applies only once, or can be spread across multiple donations. This comparison does not indicate which scheme is best suited to your situation.

This profile is fictitious: the figures illustrate the mechanism, without announcing a result.

What changes depending on your situation

• The nature of the organization and its eligibility for the IFI reduction.
• The date of your payment, specifically around 14/10/2025.
• Your taxable income, which sets the limit of 20 %.
• Your IFI tax situation, and the choice between IR and IFI for the same donation.

No results are promised.