Reçu fiscal and Christmas gifts in France: what to know

Christmas gifts in France: 66% or 75% tax reduction, a 20% income cap, the maximum benefit rule and the reçu fiscal explained for your association.

In short In France, a gift to a public-interest association earns a 66% tax reduction, capped at 20% of taxable income. The rate is 75% for help to people in distress, up to €2,000. Issue the reçu fiscal, respect the maximum benefit rule and point donors to impots.gouv.fr for the deadline.

this article describes the rules in France.

At Christmas, many donors think about their tax before they give. Here is what your association can say with certainty, and what it is better to ask them to check.

What the donor can deduct in 2026

An individual who gives to an eligible organisation gets a tax reduction of 66% of the gift. The total of gifts taken into account is capped at 20% of their taxable income. The donor declares it on their income tax return (box 7UF for 2025 income).

A simple example: a €100 gift costs €34 after the reduction, since 66% of €100 is €66. The calculation is based on the tax the donor owes, not on your budget. For a taxable income of €30,000, the cap of 20% is €6,000 of gifts.

The 75% rate for help to people in distress

A higher rate of 75% exists, but it does not cover every cause. It applies to organisations that provide meals, care or housing to people in distress, or that help victims of violence.

The ceiling rose from €1,000 to €2,000 for gifts made since 14 October 2025.
For 2026, it applies for the whole year.
Above the ceiling, the surplus gets the 66% rate, still within the limit of 20% of taxable income.

If your association is not in this category, advertise 66%. Announcing 75% by mistake would mislead your donors.

Which public-interest organisations qualify

Only an organisme d'intérêt général (public-interest organisation) can issue a reçu fiscal (tax receipt). The conditions: a non-profit activity, disinterested management and work that does not benefit a restricted circle of people.

An association loi 1901 (association under the 1901 law) is therefore not automatically eligible. If you have doubts about your status, ask your tax office before the campaign. Never promise a receipt without that confirmation.

The reçu fiscal: what is it for and how do you issue it?

The reçu fiscal is the proof of the gift. The donor keeps it and does not attach it to their return. The sooner they receive it, the simpler their return is.

Use the official form "Reçu des dons et versements effectués par un particulier à un organisme d'intérêt général".
Send it right away, without waiting for the end of the year, preferably by e-mail.
Keep a copy in your donor file.

The exact list of mandatory details is on impots.gouv.fr. We do not copy it here, because it must stay the one from the official source.

The maximum benefit: cards, chocolates and calendars

If the donor receives something in return, the reduction can be lost. The value of the benefit must not exceed a quarter of the gift, with a maximum of €65 per year.

A donor who gives €40 and receives a calendar worth €5 stays within the rule, because a quarter of €40 is €10. For a €20 gift, a benefit of €8 exceeds a quarter, which is €5. In that case, it is better to present the item as a sale and not as a gift.

And the deadline to give?

Many associations show a year-end countdown. We could not confirm a written rule on the exact date on which a cheque or an online payment counts, so we do not announce one.

Our advice: encourage people to give early and point them to impots.gouv.fr for the dates. That is more honest than an approximate countdown.

How to do it with WeGlow.world

WeGlow.world helps you make giving simple. A donation page in three steps (amount, details, summary), with one-off or monthly gifts and a label per amount, such as "a hot meal". It looks good on mobile, and your supporters can start their own action page.

On the tax side, we do not promise here that WeGlow.world sends tax receipts in France: your association issues them. The thank-you text goes out after a gift if you have written it beforehand.

To bring warmth to your campaign, discover the Glow Room, a 3D living room where every gift becomes a decoration on the Christmas tree. It is a concept, presented before the official launch. The other experiences are on the dedicated page. To get started, create your account.

A checklist for the six weeks before Christmas

Here is a simple schedule, to adapt to the size of your team.

Six weeks before: confirm with the tax authority that you can issue tax receipts.
Five weeks before: set the suggested amounts and what each one funds.
Four weeks before: prepare the thank-you text with the receipt mention.
Three weeks before: launch the donation page and test it on mobile.
Two weeks before: send a reminder by e-mail, respecting the CNIL rules (the French data protection authority) on prospecting.
After 24 December: send the receipts and a thank-you message.

For an online campaign, read our guide to the online Christmas campaign. For format ideas, read our Christmas campaign ideas. For the full plan, see the guide to organising a Christmas campaign in France.

Frequently asked questions

The five questions donors and volunteers ask most often.

What is the tax reduction rate for a Christmas gift?

The standard rate is 66% of the gift, within the limit of 20% of taxable income. It rises to 75% for organisations that help people in distress, up to €2,000 of gifts, then 66% above that.

Can my association issue a reçu fiscal?

Only if it is a public-interest organisation: non-profit, with disinterested management and no restricted circle of beneficiaries. If in doubt, ask the tax authority before you promise a receipt.

What happens if the donor receives a gift?

The benefit must not exceed a quarter of the gift, with a ceiling of €65 per year. Beyond that, the tax reduction is not granted. So plan modest gifts or a separate sale.

What is the deadline to give this year?

We have not confirmed it from an official source. Point your donors to impots.gouv.fr and invite them not to wait until the last moment.

Does the donor have to attach the receipt to their return?

No. They keep it and enter the amount of their gifts in their online return.

Sources

Official sources, checked on 9 October 2026: