Income tax reduction for donations extended to trade unions
The amendment adds representative employee and civil-servant trade unions (as defined by Article L. 2121-1 of the Labour Code) to the list of bodies whose donations qualify for the income tax reduction of Article 200 of the General Tax Code (66% of payments, up to 20% of taxable income).
Measure originators
No official estimate found for this measure.
Measure impact
Individuals donating to a representative trade union could deduct 66% of the amount from their income tax, up to 20% of taxable income. Adopted against the opinion of the finance committee and the Government.
Official references
Sources
Stated positions
Public statements by members of Parliament on this measure · 1 statement
« Ouvrir le droit à la réduction d’impôt aux organisations syndicales représentatives permettrait de renforcer leur capacité à se financer via les dons afin d’améliorer leur capacité d’action au service des salariés et du dialogue social. »
Translation: Opening the tax reduction to representative trade unions would strengthen their ability to finance themselves through donations, improving their capacity to act for employees and social dialogue.
7 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.
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