€1,000 ceiling of the 'Coluche' tax reduction maintained for 2021 donations
Article 187 of the 2021 Finance Act extends to 2021 income the ceiling raised to €1,000 (instead of €552) for donations eligible for the 75% tax reduction under Article 200(1 ter) of the General Tax Code. The reduction covers donations to non-profit bodies that provide free meals or care to people in difficulty or help house them. The higher ceiling had been introduced for 2020 donations by the second amending finance act for 2020.
No official estimate found for this measure.
Measure impact
Donors to these organisations receive a 75% tax reduction on their 2021 donations up to €1,000, i.e. a maximum reduction of €750; above that, donations fall under the 66% rate.
Official references
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
National Assembly has the final say
Si échec CMP