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Fiscal benefits
Income Tax
If your country of residence is France, your donation to the ENS Paris-Saclay is eligible for a tax reduction of 66% of the amount donated (within the limits of 20% of net taxable income according to article 200 of the French Tax Code).
For instance, your 1,000€ donation comes down to 340€ after a 66% tax reduction. The project you sponsor will, however, still benefit from the full 1,000€. If the amount of your donation is greater than your taxes, you can carry the reduction surplus forward for 5 years.
Real Estate Tax
This applies to the net worth of your real estate assets. It is declared on the separate tax return n°2042-IFI at the same time as your income. If you are subjected to this tax, you can deduct 75% of the amount of the donation from your real estate tax for up to 50,000€ per year.
For instance, your donation of 1,000€ comes down to 250€. The fiscal receipt we will send you allows you to deduct 750€ from your income tax. The project you sponsor will, however, still benefit from the full 1,000€.
For the 2024 real estate tax, donations subjected to tax reduction are those made between the date of declaration of the real estate tax of 2023 and declaration deadline for the real estate tax of 2024.
Donations to foundations recognized as being of public interest are the only way to reduce your real estate tax between the 1st of January and the declaration deadline (which varies from May to June depending on where you live).
Did you know you could reduce your real estate tax down to zero?
| Real estate tax amount | Amount donated | Real cost of your donation | Amount paid to the state |
| 3, 750€ | 5, 000€ | 1, 250€ | 0€ |
| 7, 500€ | 10, 000€ | 2, 500€ | 0€ |
| 11, 250€ | 15, 000€ | 3, 750€ | 0€ |
Corporate Tax
Your company is eligible for a tax reduction equal to one of the following amounts:
- 60% of the amount donated for the fraction of the donation inferior or equal to 2,000,000€;
- 40% of the amount donated for the part of the donation superior to 2,000,000€.
However, the amount taken into account to calculate the tax reduction cannot exceed, for the same tax return operation, a limit of 20,000€ or 0.5% of the donor company’s annual income excluding tax if the amount donated is higher.
When this upper limit is exceeded during a tax return, the surplus is carried forward for up to 5 subsequent returns, after potential new donations during the respective durations have been accounted for. The rate applied to the surplus is the same as the rate applied to the original amount.
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