Can I get French income tax reductions on donations to UK charities?

You can get a sizable reduction on taxable income for donations (within a limit) to French charities. We look at whether this is the case for British ones and if Brexit has changed anything

You can get income tax reductions after donations to charity organisations in France or the EU
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Reader question: If I donate to a recognised UK charity, will I be able to claim a reduction on my French income tax in the same way as if donating to a French association?

In France, you can receive substantial reductions on your taxable income if you have made donations to charity organisations.

The associations must meet certain criteria, which most established ones in France do. You can go through the agency Fondation de France to make sure that you are donating to a charity that meets the tax deduction criteria.

The tax reductions are also applicable after donations to associations based in the European Union or the European Economic Area.

These reductions do not apply to charities or organisations based solely in the UK after it withdrew its membership from the European Union.

If the UK charity has a branch established in France and declares its revenue there then it is possible to claim these tax reductions if the donation is specifically to the French branch of the organisation.

Additionally, tax reductions may be possible on donations to international organisations as long as France contributes, for example Unesco, Unicef or the World Food Programme.

Read more: Give to charity and receive a tax reduction

France’s tax reductions for donations

France divides associations that receive donations into four categories:

  • General interest or recognised public service

  • Organisation helping people in difficulty (meals, care, housing)

  • Organisations supporting people affected by domestic violence

  • Religious organisations

Donations to the second category, organisations that help people in difficulty, are entitled to a 75% tax reduction on donations up to €1,000.

Over and above this, you can get a reduction of 66% on donations to these organisations up to an amount equal to 20% of your taxable income.

If you do donate more than 20% of your taxable income, the excess – the money that no reduction was available for – can be carried over for the next five years.

For donations to ordinary general interest or recognised public service associations, you can get a 66% reduction up to 20% of your taxable income.

Find out more on the French government’s official page here.

You can declare your donations to charitable organisations based in France on your tax form in the box marked 7UD, or box 7VA (found on form 2042RICI if declaring on paper) for donations to qualifying organisations based in other EU member states.

You do not need to attach receipts of your donation to the tax form, but you should keep them in case you are asked to show them to the tax authority.

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