Your generosity will earn you more in 2026. This Thursday, November 13, the deputies adopted article 9 of the finance bill (PLF) for 2026, which provides for the “doubling of the tax incentive for the generosity of individuals in favor of organizations helping the most deprived”. In fact, elected officials increased the ceiling for payments giving entitlement to a pension from 1,000 euros to 2,000 euros. 75% tax reduction as part of the “Coluche” system. Namely the “donations made by individuals to non-profit organizations of general interest which support, provide meals, provide medical care, and promote the rehousing of people in difficulty and victims of domestic violence”specifies the explanatory memorandum of article 9 of the budget for 2026adopted by a very large majority in the Hemicycle (200 votes for, 58 against).
Donations made from October 14, 2025 will, for example, result in a tax reduction of 1,500 euros for 2,000 euros paid, compared to 1,410 euros (1,000 x 75% + 1,000 x 66%) until then. As a reminder, once the ceiling is reached, the tax reduction increases to 66%, up to 20% of the donor’s taxable income.
Donations partially reimbursed by the tax authorities for non-taxable households
And the deputies did not stop at doubling the ceiling for “Coluche” donations, since they also adopted an amendment tabled by the group La France insoumise (LFI) transforming the tax reduction into a tax credit. A change that makes all the difference for non-taxable households. Indeed, while a tax reduction makes it possible to reduce the amount of one’s income tax, potentially to the point of making it zero, a tax credit may, if it is greater than the amount of tax payable, result in a reimbursement of the balance by the tax authorities. And while many associations, including Restos du Coeur, unfortunately see their needs skyrocket, donations become ever more vital for these organizations every year.
“While this tax reduction is beneficial, since it reduces the cost of generosity, it remains partly ineffective. Indeed, a significant number of people regularly make donations to associations, but are not liable for income tax.insists the LFI amendment adopted. The objective of the measure is therefore twofold: “Expand its benefit (of the system, Editor’s note) to the entire population and thus encourage donations to these essential associations for helping people in difficulty.”
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