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Tax optimization tools: Donations to associations, an overview of the various tax breaks available

We see a jar full of coins on a table with a post it next to it reading "Dons associations".

Depending on the organization to which you donate, you can reduce your tax liability by 75% or 66% of the amount donated. To whom and how much can you donate?

Nearly 5 million tax households declared a donation in 2022 (for an average amount of €560) and benefited in return from a tax reduction.

To qualify, you must have tax proof in the form of a receipt, which must be given to you by the beneficiary of your payment. This may be a public-interest organization, a public-interest foundation or association, a university or corporate foundation, or a cultural association.

Simple on the surface, the scheme is quite complex, with two reduction rates, three donation ceilings, and a few subtleties to be aware of, especially if you're planning a large donation.

Out of every €100 donated, your generosity will cost you €25 if the reduction rate is 75%, and €34 if the rate is 66%. Provided that the amount of your tax is higher than your reduction, otherwise the surplus, which is not reimbursed, is lost.


Several donation ceilings coexist. Donations qualifying for the 75% reduction are subject to independent fixed ceilings. Donations qualifying for the 66% reduction are subject to a variable ceiling equal to 20% of taxable income (total net taxable income less all expenses deductible from overall income and deficits from previous years).

Good to know: Donations exceeding the fixed 75% reduction ceiling are eligible for a 66% reduction. Donations exceeding the 20% limit can be carried forward and qualify for the 66% reduction for the following 5 years.


The reduction is deducted only from tax on income subject to the progressive scale (salaries, pensions, property income, etc.). It does not affect the 12.8% single-rate withholding tax on interest, dividends, and capital gains on securities, or on the 19% withholding tax on capital gains on real estate (BOI-IR-RICI-250-30, § 90).

Good to know: Reductions are subtracted before tax credits (home-working, childcare, personal services), which are refunded if the remaining tax is less than their amount.

The tax reduction varies according to the amount donated and the beneficiary of the donation:

  • Donations up to €1,000 (common ceiling, i.e. a total maximum reduction of €750)

    • To organizations helping people with difficulty to feed, house, and care for themselves.

    • And/or to organizations supporting victims of domestic violence.

      • → 75% tax reduction

  • Donations up to €554 (For donations made since 2.6.21, i.e. a maximum reduction of €415.)

    • To religious and charitable associations or public establishments of recognized religions in Alsace-Moselle.

      • → 75% tax reduction

  • Donations up to 20% of taxable income

    • to all other eligible organizations, foundations, and associations.

    • to organizations and associations eligible for the 75% rate, above the €1,000 or €554 ceilings.

      • → 66% tax reduction



Your tax reduction will not reduce the rate of withholding tax applied to your wages, pensions, property income... If you donate in December 2021, it will be deducted from your 2021 income tax calculated by the tax authorities in summer 2022.

Good to know: The taxman deducts your reduction from your tax bill and reimburses you any withholding tax in excess of the tax due.

If you have any questions about tax optimization through charitable donations or would like to receive our list of associations, NGOs, and other causes worthy of your support, please don't hesitate to contact us at

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