Donations to churches are now tax-deductible

The new 2024 budget law has temporarily increased the tax deduction for donations made toward the preservation or restoration of religious architectural heritage.

This tax deduction has increased from 66% to 75% for donations made between September 15, 2023, and December 31, 2025. Individuals who make donations to public-interest organizations are entitled to an income tax deduction equal to 66% of the donation amount, up to a limit of 20% of their taxable income. The new budget law has temporarily increased this rate to 75% for donations intended for the preservation or restoration of religious real estate heritage.
 

The property in question must be owned by public entities and located in municipalities with fewer than 10,000 residents in metropolitan France or fewer than 20,000 residents in overseas territories. Donations must be made to the Fondation du Patrimoine, which will issue a receipt to the donor. Contributions eligible for this 75% tax rate are limited to 1,000 euros per year and are not taken into account when calculating the 20% limit on taxable income. Any amount exceeding 1,000 euros will be subject to the standard tax regime, with a 66% tax reduction and the excess amount counted toward the 20% limit.
 

This measure does not violate the principle of secularism. Some members of Parliament criticized this measure, arguing that it subsidized religious activities, promoted religion, and benefited only certain religious groups, thereby violating the principle of secularism. However, the Constitutional Council rejected these criticisms in its decision of December 28, 2023.