Charitable donation tax reduction calculator

Sources and assumptions

• service-public.gouv.fr — F426 — tax year 2026, verified on September 3, 2026

  Excerpt from the source : « La réduction d'impôt est de 66 % du montant des dons. La réduction s'applique dans la limite de 20 % du revenu imposable. »

• service-public.gouv.fr — F426 — tax year 2026, verified on September 3, 2026

  Excerpt from the source : « Pour les dons effectués jusqu'à 2 000 €, la réduction d'impôt est de 75 % du montant donné. »

• service-public.gouv.fr — F426 — tax year 2026, verified on September 3, 2026

  Excerpt from the source : « Pour la partie du don inférieure ou égale à 2 000 €, la réduction d'impôt est de 75 % du montant donné. La limite de 2 000 € s'applique au montant total des dons effectués dans l'année. Pour la partie du don supérieure à 2 000 €, le montant de la réduction d'impôt est de 66 % du montant donné. »

• service-public.gouv.fr — F426 — tax year 2026, verified on September 3, 2026

  Excerpt from the source : « Le montant cumulé des dons qui donnent droit à la réduction d'impôt de 66 % ne peut pas dépasser 20 % de votre revenu imposable. »

Calculation assumptions

• The donations entered are assumed to be made without consideration to eligible organisations — non-profit, disinterested management, not operating for the benefit of a restricted circle of people — established in France or in the European Economic Area, and evidenced by a tax receipt.
• The “help to people in hardship” field covers organisations that provide free meals or care to people in hardship or help house them, as well as those supporting victims of domestic violence: they share the same annual ceiling. Donations for the restoration of the Château de Chambord, which have their own ceiling, are not modelled.
• Excludes donations and contributions to political parties and candidates, trade-union dues and corporate sponsorship: these payments fall under their own schemes, with their own rates and ceilings.
• The reduction is set off against the income tax due; any part exceeding the tax is not refunded. As the tax is not entered, the amount shown is the reduction earned, not necessarily the actual saving.
• Excess amounts carried forward from previous years are not entered: they give entitlement to the reduction before the current year's payments, oldest first, and may use up part of the 20% of income limit.
• The ceiling for the 75% rate applies to all donations made during the reference year of the constants, declared the following year; it may change from one year to the next.