Tax credit for the payment of the union contribution

The payment of contributions to a union organization makes it possible, under conditions, to benefit from a tax credit equal to 66 % of the payments, in the same way as a donation to an association or a financing of a political party. Conditions of obtaining, declaration to taxes, amount, we tell you everything!

Capital video: Tax credit for union membership

Are union contributions deductible from taxes?

Employees, civil servants, retirees, taxable job seekers who have not opted for the deduction of real costs benefit from a tax credit contributions paid to a representative union. The amount of contributions giving the right to the tax credit is capped at 1 % of the gross taxable income after deduction of social contributions.

Deduction of its union subscription: under what conditions?

Persons concerned by the union contribution tax credit

The payment of union contributions makes it possible to obtain a tax credit as soon as the following conditions are met:

• The taxpayer is retired or military.
• The taxpayer is an employee who has not opted for the deduction of real costs for the calculation of income tax.
• The taxpayer has paid contributions with a representative union organization employees, civil servants or with a national association representative of soldiers.
• People receiving taxable unemployment allocation as a replacement income, as well as soldiers are also concerned.

Union contribution and real costs

For people who have opted for the deduction of real costs, they can deduct the amount of union contributions paid in deductible costs If necessary, but cannot benefit from the tax credit.

Who is not entitled to the union contribution tax credit?

Only employees, retirees and compensated unemployed can benefit from the tax credit set up by the tax administration. On the other hand, the self -employed As well as unemployed people who do not receive unemployment benefits, cannot claim it.

What union organizations are entitled to the tax credit in France?

Representative union: definition

To benefit from the tax credit on your union contributions in France, these must be paid to a union organization representative of employees or civil servants. A union is considered representative if it fills the Criteria defined by the Labor Code (article L.2121-1):

• Respect for republican values.
• Independence.
• Financial transparency.
• A two -year seniority in the professional and geographic field covering the level of negotiation (from the date of deposit of the statutes).
• The hearing established according to negotiation levels.
• Influence (activity and experience).
• Members of members and contributions.

Examples of representative unions at the national interprofessional level

The main recognized union confederations representative at the national interprofessional level are:

• the CGT (General Confederation of Labor);
• the CFDT (Confederation French Democratic Work);
• FO (Force Ouvrière);
• The CFE -CGC (French Confederation of Supervision – General Confederation of Managers).

Other unions can be representative in specific sectors or at the level of professional branches.

What is the amount of the tax credit for the payment of union contributions?

A 66 % tax credit

The basis for calculating the tax credit is equal to 66 % of the amount of contributions paid By the taxpayer during the taxation year, within the limit of 1 % of taxable gross income (reduced to deductible social contributions) including wages, benefits in kind and pensions and annuities.

An exception for forest defense

If contributions are paid to an authorized union association for the Defense of forests against firethe amount of the tax credit is then equal to 50 % of contributions within the limit of 1,000 euros per year.

A surplus reimbursed to the taxpayer

This is a tax credit and not a tax reduction, which means that if the amount of the tax credit is greater than the tax due By the taxpayer, the surplus will be reimbursed to him on his bank account by the tax administration. The contributions paid beyond the ceiling are not reportable over the following years.

How to declare the union subscription on its tax return?

The amount of union contributions paid during the year must be indicated on the declaration of income n ° 2042-RIC, which brings together tax reductions and credits. Note that, for reasons of non-divulgation of personal information, it is not not compulsory to quote the union organization concerned, only the total amount of contributions paid.

Where to declare union contributions on its tax sheet?

The amount of union contributions paid during the year must be indicated in the box “” Union contributions of employees and pensioners »». It is necessary to preserve the supporting documents for the payment of union contributions for three years in the event of tax audit.

What box to fill in the union contribution on the tax declaration?

To find out which line to fill, it all depends on the personal situation of the taxpayer. For single people, this amount should be indicated in box 7ac.

If the contributions are paid by the taxpayer’s spouse, the amount of contributions should be indicated in the box 7Ae.

If, they are paid by a dependent person, the amount of contributions must be indicated in the box 7ag.

When is the tax credit for the union contribution?

A deposit of 60 % in January

The tax credit for union contributions is paid in two stages. If the taxpayer has already benefited from a tax credit for union contributions the previous year, a deposit equivalent to 60 % of the perceived amount is paid mid-January. For the year 2025, this deposit was paid on January 15, 2025.

The balance in the summer

The balance, corresponding to the remaining 40 % (or the entirety if you have not received a deposit), is paid in the summer, generally in July or Augustafter treatment of the declaration of income made in the spring. This payment takes into account the actual expenses incurred the previous year.

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