How does the tax reduction for a donation work in France?

66% of your gift comes off your income tax (75% for help to people in difficulty, up to €2,000). The organisation sends you the receipt.

You gave to an association in France and you want to know what you get back. Here is how the reduction works, in plain words.

The short rules

66% of your gift comes off your income tax, and 75% for help to people in difficulty, up to €2,000 a year.

66% of your gift comes off your income tax, for gifts to eligible non-profit organisations (organismes d'intérêt général).
75% for help to people in difficulty: organisations that give free meals, housing help or medical care. Since 14 October 2025 the 75% applies up to €2,000 a year. Before that date the limit was €1,000. Above the limit you get 66%.
A ceiling of 20% of your taxable income. If you give more, the excess carries over for up to five following years.

Example: you give €100 to an eligible association in a year. The reduction is €66.

The amounts in this example are invented.

The receipt

The organisation that receives the gift issues the receipt, on the official model (Cerfa 11580). It shows who the organisation is, your full address, the amount in figures and in words, and the date of payment, or the year if it is a yearly total. A person authorised by the organisation signs it.

Claiming it

You claim the reduction in the "Réductions et crédits d'impôt" part of your tax return. If you file online you do not attach the receipt, but you keep it for three years after the tax year and show it if asked. If you file on paper, you attach it.

In WeGlow

For eligible French organisations, WeGlow produces a numbered reçu fiscal for each one-off donation, mails it to the donor and archives it. Donors who give monthly receive one yearly receipt instead.

How sure are we?

The rates and ceilings come from the French public service and tax administration websites and apply to gifts made in 2025 and 2026. The 75% ceiling changed in October 2025, so older articles may be out of date. The official pages we read do not mention a minimum amount: the reduction is calculated on the total of your gifts in the year. We do not give personal tax advice.

How much tax reduction do I get for a donation in France?

You get 66% of your gift as a reduction on your income tax, up to a ceiling of 20% of your taxable income. For help to people in difficulty it is 75%, up to €2,000 a year since 14 October 2025. Before that date the limit was €1,000. Above it you get 66%.

What happens if I give more than the 20% ceiling?

The excess is not lost. It carries over to the following five years, under the same conditions, so you can still get a reduction for it later. Keep your receipts for as long as the carry-over runs (service-public.gouv.fr and BOFiP).

Do I have to attach the receipt to my tax return?

If you file online, you do not attach the receipt, but you keep it for three years after the tax year and show it if asked. If you file on paper, you attach it. The organisation that received the gift issues it.

Do I get money back if I do not pay any tax?

No. The reduction is applied after the normal tax calculation and, according to the French tax administration, does not give a right to a refund. If your tax is lower than the reduction, the difference is lost. If in doubt, ask your accountant or the tax administration.

Sources

Dons aux associations (service-public.gouv.fr): 66% and 75% rates, the 20% ceiling, five-year carry-over, where to claim
BOFiP, réduction d'impôt pour dons (impots.gouv.fr): 75% ceiling of €2,000 from 14 October 2025, carry-over
BOFiP, reçus et justification (impots.gouv.fr): who issues the receipt, what it must contain, keeping it for three years
Cerfa 11580 (service-public.gouv.fr): the official receipt model