Tax decreaseProposedIncome taxNational

75% income tax reduction for donations to restore the Sainte-Chapelle in 2027

For donations made between 1 January and 31 December 2027 to the Centre des monuments nationaux or the Fondation du patrimoine for the restoration of the Sainte-Chapelle, the rate of the income tax reduction for donations (Article 200, 1 of the General Tax Code) would be raised to 75%, on up to €1,000 of donations per person per year. These donations would not count towards the 20%-of-taxable-income ceiling. According to the explanatory statement, the scheme follows the model used after the Notre-Dame de Paris fire.

Measure originators

InitiatorSOC

Dorine Bregman

Socialistes et apparentés

Impact on public finances

No official estimate found for this measure.

Effective date

1 January 2027

Measure impact

An individual giving €1,000 in 2027 to the Sainte-Chapelle would reduce their tax by €750. No official cost estimate has been published.

Official references

Law number: PLF 2027 (AN n° 3210), art. additionnel après l'art. 3 (amdt n° I-1709)

Sources

Amendement n° I-1709 au PLF 2027 (séance publique)Parliamentary

16 October 2026

Dossier législatif du PLF 2027Official

1 October 2026

Stated positions

Public statements by members of Parliament on this measure · 1 statement

Dorine BregmanSOCForParliamentary debate
« Ces deux amendements proposent donc une majoration exceptionnelle de la réduction d’impôt pour les dons destinés à leur restauration, l’un pour les baies de la Sainte-Chapelle de Paris, l’autre pour les neuf saintes chapelles que compte le territoire français. »
Translation: These two amendments therefore propose an exceptional increase in the tax reduction for donations intended for their restoration, one for the windows of the Sainte-Chapelle in Paris, the other for the nine holy chapels in France.
16 October 2026Parliamentary debate · 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

16 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

Mme Bregman

Vote result

Adopted

Amendement n° I-1709 (Mme Bregman) portant article additionnel après l'article 3, adopté en séance publique le 16 octobre 2026 (sans scrutin public).

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 (disposition absente du texte initial, introduite par amendement en séance)

Source