Low-income households will be able to make donations to charities with greater tax advantages

As part of the budgetary debate for 2026, deputies have just approved at first reading the transformation of what is called the “Coluche niche”.

Named after the comedian who created Restos du coeur, the “Coluche” tax niche allows a tax reduction for donations to organizations helping the most deprived. Today, the system provides entitlement to a tax reduction rate of 75% for donations of up to 1,000 euros made by individuals, but only taxable households.

The amendment approved by a majority of deputies should allow all households, whether taxable or not, to benefit from a tax boost. The real change is technical. More than just a 75% tax reduction on the donation made, the Coluche niche will become a tax credit. Concretely, this formula opens up the possibility of reimbursement by the State for non-taxable households.

Let’s take a concrete case. According to the explanations given on the government websitein the case of a taxable household, if you are entitled to a tax credit of 700 euros for your childcare costs and you owe 500 euros in tax, the tax services will reimburse you the difference, that is to say the surplus of 200 euros. The amendment in question proposes that, if you are not taxable, the tax authorities will refund your entire tax credit. This is a measure of fairness, because some people regularly donate money to associations, but as they are not liable for income tax, they do not benefit from the tax reduction.

The amendment, tabled by rebellious MP Mathilde Feld, was adopted at first reading. This means that the game is not yet completely won because, after the National Assembly, the text will reach the Senate which will be able to modify it. Especially since this amendment was passed against the advice of the government and the budget rapporteur. Without having precisely quantified it, the latter estimates that the measure would probably cost public finances more than the 550 million euros assumed by the State for the niche as it exists today.