Tax decreaseProposedIncome taxNational

75% income tax reduction for donations to natural disaster victims

The amendment supplements Article 200(2 bis) of the General Tax Code: the donation tax reduction rate is raised from 66% to 75% for payments made within six months of a natural disaster to organisations helping victims or contributing to the reconstruction of affected areas. A decree sets the implementing conditions. Applies to payments made from 1 January 2027.

Measure originators

InitiatorRN

Julien Rancoule

Rassemblement National

Impact on public finances

No official estimate found for this measure.

Effective date

1 January 2027

Measure impact

Individuals donating within six months of a natural disaster to organisations helping victims would reduce their tax by 75% of the donation instead of 66%. Adopted against the opinion of the finance committee and the Government.

Official references

Law number: PLF 2027 (AN n° 3210), art. additionnel après l'art. 3 (amdt n° I-1769)

Sources

Amendement n° I-1769 (Julien Rancoule) – PLF 2027, après l'article 3Parliamentary

15 October 2026

Assemblée nationale – compte rendu de la deuxième séance du jeudi 15 octobre 2026Parliamentary debate

15 October 2026

Scrutin public n° 8783 du 15 octobre 2026Vote

15 October 2026

Stated positions

Public statements by members of Parliament on this measure · 2 statements

Kévin MauvieuxRNForParliamentary debate
« Cette mesure va dans le bon sens, et elle enverrait un très bon signal à toutes les victimes des mégafeux et des tornades survenus cet été »
Translation: This measure goes in the right direction, and it would send a very good signal to all the victims of this summer's megafires and tornadoes
15 October 2026Parliamentary debate · assemblee-nationale.fr
Julien RancouleRNForAmendment
« Face à la multiplication des catastrophes naturelles, cette mesure exceptionnelle de réduction fiscale devrait pouvoir s’appliquer. Elle permettrait en plus de mobiliser davantage de donateurs et de récolter plus de fonds. »
Translation: Given the growing number of natural disasters, this exceptional tax reduction should be able to apply. It would also help mobilise more donors and raise more funds.
9 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.

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Procedure timeline

Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.

67%

2 / 3 steps

Pending

20 October 2026

Debate and vote

Parliamentary process

Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)

Vote solennel prévu à l'Assemblée nationale sur la première partie du projet de loi

Source

Completed

15 October 2026

Debate and vote

Parliamentary process

Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)

Actors

Julien Rancoule

Vote result

Adopted

Amendement n° I-1769 adopté en séance le 15 octobre 2026 (article additionnel après l'article 3, deuxième séance du jeudi 15 octobre 2026) ; avis défavorable de la commission et du Gouvernement. Scrutin public n° 8783 : 52 pour, 32 contre, 8 abstentions.

Source

Completed

1 October 2026

Council of Ministers

Internal validation

Validation interne

Présentation du PLF 2027 en Conseil des ministres et dépôt à l'Assemblée nationale (projet de loi n° 3210)

Source