75% tax reduction extended to donations to public-interest foundations for religious heritage
Article 9 of the 2025 Finance Act extends the increased 75% income tax reduction for donations, previously limited to the Fondation du patrimoine (Article 30 of the 2024 Finance Act), to foundations recognised as being of public utility whose statutes include heritage protection, for studies and works to preserve religious buildings in municipalities under 10,000 inhabitants (20,000 overseas). Donations count up to €1,000 per year.
Measure originators
No official estimate found for this measure.
Measure impact
Individuals donating to these foundations between 15 February and 31 December 2025 receive a 75% tax reduction instead of 66%, on up to €1,000 of donations per year. Donations from 1 January 2026 return to the 66% rate.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel
Possible referral to Constitutional Council
Décision de conformité / censure partielle
Debate and vote
National Assembly has the final say
Si échec CMP
Joint committee
Désaccord éventuel