75% tax reduction for donations to organisations helping victims of sexual mutilation, trafficking and pimping
Additional article adopted by the National Assembly at first reading. The increased 75% rate of the income tax reduction for donations (article 200 1 ter of the General Tax Code) would be extended to donations to non-profit organisations that provide safety, shelter or support to victims of sexual mutilation, human trafficking or pimping. The amendment sets no application date; by default, it would in principle apply from the taxation of 2026 income.
Measure originators
No official estimate found for this measure.
Measure impact
Affects income taxpayers: their donations to these organisations would qualify for a 75% reduction instead of 66%, within the donation ceiling set by article 200 1 ter of the General Tax Code.
Official references
Sources
Stated positions
Public statements by members of Parliament on this measure · 2 statements
« Par cet amendement, nous vous proposons d’étendre le taux majoré de 75 % de réduction d’impôt à ces associations. »
Translation: With this amendment, we propose extending the increased 75% tax reduction rate to these associations.
15 October 2026Parliamentary debate · assemblee-nationale.fr« Cet amendement du groupe parlementaire de la France insoumise étend le taux majoré de 75 % de la réduction d’impôt sur le revenu pour dons, dite « niche Coluche », aux organismes qui accompagnent les victimes de mutilations sexuelles, de la traite des êtres humains et du proxénétisme. »
Translation: This amendment from the France insoumise parliamentary group extends the increased 75% rate of the income tax reduction for donations, known as the 'Coluche niche', to organisations supporting victims of sexual mutilation, human trafficking and pimping.
10 October 2026Amendment · assemblee-nationale.fr
These statements are quoted verbatim with their source and date. They are separate from votes: only votes count in the analysis of political orientations. A position may have changed since.
Is a quote inaccurate or taken out of context? Report it via the contact page.
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Council of Ministers
Validation interne