Tax decreaseIn effectIncome taxNational
Doubling of the ceiling for the "Coluche" tax reduction
The ceiling on donations to organisations helping people in difficulty that qualify for a 75% tax reduction rises from €1,000 to €2,000.
Measure originators
InitiatorGVT
Amélie de Montchalin
Gouvernement
InitiatorEPR
Roland Lescure
Ensemble pour la République
Amount
2,000 €
Impact on public finances
Costs 30 m €/yr2027 estimate · State
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Effective date
14 October 2025
Measure impact
Applies to donations made from 14 October 2025. Above €2,000, donations qualify for the standard 66% reduction. Article 200, 1 ter of the CGI (General Tax Code).
Official references
Law number: Loi n° 2026-103 du 19 février 2026 (LFI 2026), art. 28
Sources
19 February 2026
20 February 2026
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
100%
2 / 2 steps
Completed
19 February 2026President of the Republic signature
Promulgation
Publication au Journal officiel
Promulgation de la loi de finances pour 2026 (article 28)
Completed
14 October 2025Administrative implementation
Application
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Application rétroactive aux dons faits depuis le 14 octobre 2025