{"id":199,"date":"2024-12-02T15:04:02","date_gmt":"2024-12-02T14:04:02","guid":{"rendered":"https:\/\/fondation.ieseg.fr\/?page_id=199"},"modified":"2026-03-17T10:09:55","modified_gmt":"2026-03-17T09:09:55","slug":"individuals-residing-france","status":"publish","type":"page","link":"https:\/\/fondation.ieseg.fr\/en\/support-us\/individuals-residing-france\/","title":{"rendered":"You are an individual residing in France"},"content":{"rendered":"<pre>Whether you are subject to income tax or wealth tax, donations are partly tax-deductible.<\/pre>\n<p>In France, to benefit from an income tax reduction, <strong>donations must be made by 31 December of the current year at the latest<\/strong><strong>.<\/strong><\/p>\n<p>Once your donation is made, you will receive your tax receipt as soon as possible. Please keep it safe, as it may be required by the authorities in case of an audit. <\/p>\n<p><span class=\"chevron-orange\">&gt;<\/span> <strong>Income tax:<\/strong> deduction of 66% of the donation, up to a limit of 20% of taxable income.<br \/>\n<span class=\"chevron-orange\">&gt;<\/span> <strong>Wealth tax:<\/strong> deduction of up to 75% of the donation, up to a limit of \u20ac50,000 of taxable income (the limit is reached with a donation of \u20ac66,000) per taxpayer and per tax year.<\/p>\n<p><a class=\"btn-content\" href=\"https:\/\/nous-soutenir.fondation-ieseg.fr\/La-Fondation-IESEG-en\">Make a donation<\/a><\/p>\n<div id=\"simulateur-don\">\n    <label for=\"montant-don\">Amount of your donation (\u20ac):<\/label><\/p>\n<div class=\"input-container\">\n        <input type=\"number\" id=\"montant-don\" placeholder=\"Ex: 100\"><br \/>\n        <button id=\"don-calc-btn\" class=\"btn-content\" type=\"button\">Calculate<\/button>\n    <\/div>\n<div id=\"resultat-deduction\">\n<p id=\"titre-montant-deduction-fiscale\">Amount after tax deduction:<\/p>\n<div class=\"result-line\">\n<p class=\"subtitle-result-line\">Income tax<\/p>\n<p>Deduction of <strong>66% of the donation<\/strong>, up to a limit of 20% of taxable income.<\/p>\n<p class=\"montant\">Your actual cost after 66% tax reduction: <span id=\"deduction-66\">&#8211;<\/span><\/p>\n<\/p><\/div>\n<div class=\"result-line\">\n<p class=\"subtitle-result-line\">Wealth tax<\/p>\n<p>Deduction of <strong>up to 75% of the donation<\/strong>, up to a limit of \u20ac50,000 of taxable income (the limit is reached with a donation of \u20ac66,000) per taxpayer and per tax year<\/p>\n<p class=\"montant\">Your actual cost after 75% tax reduction: <span id=\"deduction-75\">&#8211;<\/span><\/p>\n<\/p><\/div>\n<\/p><\/div>\n<\/div>\n<h2>Income tax<\/h2>\n<p>When completing your annual tax return, enter the amount donated in <strong>box 7 UF of the 2042 tax return<\/strong>. You must declare donations made in year N-1 during year N.<\/p>\n<p>If the limit of 20% of taxable income is exceeded, there is a carry-forward mechanism to the following year. If this carry-forward is insufficient, a new carry-forward can be made to the following year, and so on (up to a limit of 5 years).<\/p>\n<h2>Wealth tax<\/h2>\n<p>When completing your annual tax return, enter the amount donated in <strong>box 9NC of the 2042-IFI return<\/strong>. You must declare donations made between the deadline for filing the return for year N-1 and the deadline for filing the return for year N. Unlike income tax, there is no carry-forward to the following year if the limit is exceeded.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Whether you are subject to income tax or wealth tax, donations are partly tax-deductible. In France, to benefit from an income tax reduction, donations must be made by 31 December of the current year at the latest. Once your donation is made, you will receive your tax receipt as soon as possible. Please keep it [&hellip;]<\/p>\n","protected":false},"author":705,"featured_media":0,"parent":119,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>You are an individual residing in France - Fondation I\u00c9SEG<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fondation.ieseg.fr\/en\/support-us\/individuals-residing-france\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"You are an individual residing in France - Fondation I\u00c9SEG\" \/>\n<meta property=\"og:description\" content=\"Whether you are subject to income tax or wealth tax, donations are partly tax-deductible. In France, to benefit from an income tax reduction, donations must be made by 31 December of the current year at the latest. Once your donation is made, you will receive your tax receipt as soon as possible. Please keep it [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/fondation.ieseg.fr\/en\/support-us\/individuals-residing-france\/\" \/>\n<meta property=\"og:site_name\" content=\"Fondation I\u00c9SEG\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-17T09:09:55+00:00\" \/>\n<meta name=\"author\" content=\"anaisandreosso\" \/>\n<meta name=\"twitter:card\" content=\"summary\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/fondation.ieseg.fr\/#website\",\"url\":\"https:\/\/fondation.ieseg.fr\/\",\"name\":\"Fondation I\u00c9SEG\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/fondation.ieseg.fr\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/fondation.ieseg.fr\/en\/support-us\/individuals-residing-france\/#webpage\",\"url\":\"https:\/\/fondation.ieseg.fr\/en\/support-us\/individuals-residing-france\/\",\"name\":\"You are an individual residing in France - Fondation I\u00c9SEG\",\"isPartOf\":{\"@id\":\"https:\/\/fondation.ieseg.fr\/#website\"},\"datePublished\":\"2024-12-02T14:04:02+00:00\",\"dateModified\":\"2026-03-17T09:09:55+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/fondation.ieseg.fr\/en\/support-us\/individuals-residing-france\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/fondation.ieseg.fr\/en\/support-us\/individuals-residing-france\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/fondation.ieseg.fr\/en\/support-us\/individuals-residing-france\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Fondation I\u00c9SEG\",\"item\":\"https:\/\/fondation.ieseg.fr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Support us\",\"item\":\"https:\/\/fondation.ieseg.fr\/en\/support-us\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"You are an individual residing in France\"}]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"You are an individual residing in France - Fondation I\u00c9SEG","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/fondation.ieseg.fr\/en\/support-us\/individuals-residing-france\/","og_locale":"en_US","og_type":"article","og_title":"You are an individual residing in France - Fondation I\u00c9SEG","og_description":"Whether you are subject to income tax or wealth tax, donations are partly tax-deductible. In France, to benefit from an income tax reduction, donations must be made by 31 December of the current year at the latest. Once your donation is made, you will receive your tax receipt as soon as possible. Please keep it [&hellip;]","og_url":"https:\/\/fondation.ieseg.fr\/en\/support-us\/individuals-residing-france\/","og_site_name":"Fondation I\u00c9SEG","article_modified_time":"2026-03-17T09:09:55+00:00","author":"anaisandreosso","twitter_card":"summary","twitter_misc":{"Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebSite","@id":"https:\/\/fondation.ieseg.fr\/#website","url":"https:\/\/fondation.ieseg.fr\/","name":"Fondation I\u00c9SEG","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/fondation.ieseg.fr\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/fondation.ieseg.fr\/en\/support-us\/individuals-residing-france\/#webpage","url":"https:\/\/fondation.ieseg.fr\/en\/support-us\/individuals-residing-france\/","name":"You are an individual residing in France - Fondation I\u00c9SEG","isPartOf":{"@id":"https:\/\/fondation.ieseg.fr\/#website"},"datePublished":"2024-12-02T14:04:02+00:00","dateModified":"2026-03-17T09:09:55+00:00","breadcrumb":{"@id":"https:\/\/fondation.ieseg.fr\/en\/support-us\/individuals-residing-france\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/fondation.ieseg.fr\/en\/support-us\/individuals-residing-france\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/fondation.ieseg.fr\/en\/support-us\/individuals-residing-france\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Fondation I\u00c9SEG","item":"https:\/\/fondation.ieseg.fr\/"},{"@type":"ListItem","position":2,"name":"Support us","item":"https:\/\/fondation.ieseg.fr\/en\/support-us\/"},{"@type":"ListItem","position":3,"name":"You are an individual residing in France"}]}]}},"_links":{"self":[{"href":"https:\/\/fondation.ieseg.fr\/en\/wp-json\/wp\/v2\/pages\/199"}],"collection":[{"href":"https:\/\/fondation.ieseg.fr\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/fondation.ieseg.fr\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/fondation.ieseg.fr\/en\/wp-json\/wp\/v2\/users\/705"}],"replies":[{"embeddable":true,"href":"https:\/\/fondation.ieseg.fr\/en\/wp-json\/wp\/v2\/comments?post=199"}],"version-history":[{"count":11,"href":"https:\/\/fondation.ieseg.fr\/en\/wp-json\/wp\/v2\/pages\/199\/revisions"}],"predecessor-version":[{"id":296,"href":"https:\/\/fondation.ieseg.fr\/en\/wp-json\/wp\/v2\/pages\/199\/revisions\/296"}],"up":[{"embeddable":true,"href":"https:\/\/fondation.ieseg.fr\/en\/wp-json\/wp\/v2\/pages\/119"}],"wp:attachment":[{"href":"https:\/\/fondation.ieseg.fr\/en\/wp-json\/wp\/v2\/media?parent=199"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}