How to save money on your French tax bill by giving to charity this year
Gifts to good causes before January can be declared in your spring 2026 tax return
Donations made before the end of December can reduce your next income tax bill
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For French tax residents, charitable giving can significantly reduce the amount of income tax due – but time is running out for those wishing to do so in their declarations of 2025 income.
France encourages philanthropic generosity by offering tax reductions based on donations made to qualifying organisations in the relevant tax year.
Unlike a tax credit, which can generate a tax-office payment even if you owe no tax, a tax reduction only offsets tax actually due.
To be tax-deductible against tax on 2025 income declared in spring 2026, donations must be made before the end of December to organisations considered d’intérêt general.
Which organisations qualify?
This refers to non-profit bodies operating for the public good, managed without self-interest, and serving more than a restricted circle of beneficiaries, such as many cultural, sporting, scientific, educational, humanitarian, environmental and heritage bodies.
You may also give to organisations recognised as d’utilité publique – well-established French charities such as the Croix-Rouge, Les Restos du Cœur, La Fondation pour le Logement des Défavorisés (formerly the Fondation Abbé Pierre), or 30 Millions d’Amis.
Charities based in other EU/EEA countries can also qualify if they have been accredited by the French tax authorities, or if you can demonstrate that they meet the same conditions as French organisations. Around 30 EU/EEA bodies have accreditation.
Post-Brexit, UK charities no longer qualify directly, but donations routed through Transnational Giving Europe (TGE) – via Fondation de France – remain eligible.
Each TGE participating country has a national contact organisation which vets new charities wishing to participate.
A person in France can give a gift to an approved charity via the Fondation de France, which distributes the funds – however, as the gift was technically to a French foundation, it qualifies, even if a British charity is the ultimate beneficiary.
How much is the income tax reduction?
Most donations qualify for a 66% income tax reduction, up to a limit of 20% of your net taxable income. If you cannot fully benefit with regard to large donations, the excess can be carried forward for up to five years.
A more generous 75% rate (up to €1,000 donated, then 66% beyond the threshold) applies for charities providing essential support such as food, shelter or healthcare to vulnerable people.
This is often called the ‘Coluche’ tax reduction, from the stage name of the comedian Michel Gérard Joseph Colucci who launched the Restos du Coeur food banks in 1985.
As of 2024, organisations helping victims of domestic violence qualify for the same treatment.
The same 75% rate also applies to donations to the Fondation du Patrimoine for preserving old churches.
For donations in 2025 that will be declared in 2026, the government proposed doubling the ceiling to benefit from the ‘Coluche’ system (to €2,000) and in debates among the MPs an amendment was voted for turning this into a tax ‘credit’ so more people can benefit.
However, at present neither has been confirmed due to difficulties in passing the finance law.
An example of how the tax reduction works:
Mr X has an overall tax bill without tax reduction of €1,500
He donates €1,500 to a charity helping homeless people
75% x €1,000 = €750
60% x €500 = €330
Total reduction = €1,080
Tax to pay is €1,500 minus €1,080 = €420
Charities provide receipts, which you should keep for three years in case of tax office checks.
How to claim
When filing your income tax return, you should enter the total amount of eligible donations in the appropriate boxes in the declaration. This is usually box 7UF for general gifts, or 7UD for gifts to organisations helping those in difficulty or 7UJ for old churches.
You can donate by cheque, card, bank transfer or automated monthly payments.
Under France’s tax-at-source system, the tax office pays a 60% advance each January based on the previous year’s tax credits, such as for certain services in the home.
If your giving was significantly different in 2025 compared to 2024, you can adjust this advance in your online personal space at impots.gouv.fr at the end of the year to avoid repayments. However, this has to be done by December 11 at the latest this year.
