When we talk about tax-free donations, one question comes up very often: is the tax reduction 66 % or 75 %? Many donors think they have to choose between the two. In reality, the applicable rate depends on the legal framework and the type of beneficiary organisation.
This is not an option left to the donor, but a rule laid down by the General Tax Code.
👉 Understanding tax-free giving in its entirety :
https://helpinghands.fr/don-defiscalise-association-reduction-impot/
The most common rate: 66 %
In the majority of cases, a donation made to a charitable organisation entitles the donor to a tax reduction of 66 % of the amount of the donation.
This rate applies :
unrequited donations
up to 20 % of taxable income
with the possibility of carrying the surplus over to the next five years
Let's take a simple example.
100 donation
→ €66 tax reduction
→ Actual cost after tax exemption: €34
300 donation
→ €198 reduction
→ Actual cost: €102
This rate of 66 % concerns most humanitarian, educational, social or cultural associations recognised as being of general interest.
Higher rate: 75 % in certain cases
There is a scheme that allows a tax reduction of 75 %, However, it only applies to specific categories of organisations, in particular those helping people in difficulty.
This increased rate is subject to a specific annual ceiling set by law.
When the amount of the donations exceeds this ceiling :
the excess fraction can benefit from a rate of 66 %
subject to an overall limit of 20 % of taxable income
It is therefore possible for the same donation to be partially taken into account at 75 %, then at 66 % for the remaining part.
This explains some of the differences in tax notices.
How can I find out which rate applies?
The donor does not decide on the applicable rate. It depends on :
the legal nature of the organisation
its corporate purpose
the tax framework in which it operates
The tax receipt issued by the association identifies the applicable category. The amount of the donation must be entered in the appropriate box on the annual tax return.
Current benchmarks :
Box 7UF → donations subject to the 66 % rate
Box 7UD → certain donations eligible for the 75 % rate
👉 Practical guide :
https://helpinghands.fr/declarer-don-impots-france/
The overall ceiling of 20 % of taxable income
Regardless of the rate of 66 % or 75 %, a general ceiling applies to individuals: donations are taken into account up to a limit of 20 % of taxable income.
If this threshold is exceeded :
the tax reduction is not lost
the surplus can be carried forward to subsequent years
This mechanism makes it possible to consider a larger donation without the risk of losing the tax advantage.
Concrete comparison
To understand the difference between 66 % and 75 %, let's take a donation of €200.
If the applicable rate is 66 % :
→ tax reduction of €132
→ actual cost €68
If the applicable rate is 75 % (within the specific ceiling) :
→ tax reduction of €150
→ actual cost €50
The difference is significant, but it only applies if the legal conditions are met.
What about Helping Hands?
Helping Hands works in the fields of education and food, supporting practical projects for children in vulnerable situations.
Donations are made in compliance with the tax framework applicable to associations of general interest.
👉 Find out more about the association :
https://helpinghands.fr/association/
👉 See current projects :
https://helpinghands.fr/projets-en-cours/
👉 Make a donation :
https://helpinghands.fr/en/make-a-donation/
In a nutshell
66 % is the most common rate for a donation.
75 % applies in specific, strictly defined cases.
Donations are capped at 20 % of taxable income.
The surplus can be carried forward.
The rate depends on the legal framework, not the donor's choice.
Beyond the tax mechanics, the most important thing remains the consistency between the project supported and the donor's commitment.
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