Income Tax - Union Dues (Tax Credit)

Verified 01 January 2025 - Directorate for Legal and Administrative Information (Prime Minister)

Income tax: 2025 income tax return for 2024

This page is up to date on 1er January 2025.

However, forms, online services and information materials are not yet available for the 2025 tax year of the 2024 tax return. They will be made available online as soon as they become available.

Moreover, the draft budget for 2025 could not be promulgated before 1er January 2025.

The law no. 2024-1188 of 20 december 2024 special allows the government to collect taxes, without changing the scales, until a 2025 budget law is passed.

If the 2025 budget changes the rules on this page, the content will be updated after the law is published in the Official Gazette.

Union dues give you a tax credit. The amount depends on the amounts paid. We'll tell you what you need to know.

Data subjects

You must be in one of the following situations:

  • Retired
  • Military.

Please note

If you are unemployed and receive an allowance, you can take advantage of the tax credit.

Relevant trade union organizations

Contributions must be made to one of the following organizations:

  • Representative trade union organization of employees or officials
  • National Professional Association of military representative.

You can deduct 66% annual contributions.

The amount of contributions shall be limited to 1% of your gross taxable income.

This gross income is calculated on the basis of wages, pensions or free annuities of the member, after deduction of social security contributions.

Example :

If your gross taxable salary for 2024 is €20,000, your union dues are deducted to the maximum of €200 (€20,000 x 1%).

You can benefit from a tax credit of up to €132 (€200 x 66%).

If the tax credit exceeds the tax due, the balance is returned.

Indicate the amount of your donations on your tax return in the Tax reductions and credits.

Keep the credentials of your payments (received from the union) in case of a request from the administration.

A deposit of 60% is paid to you in january, based on the amount of the tax credit received the previous year.

The balance is paid to you in the summer, based on your actual expenses.

If you receive too large a deposit in January, you will have to repay the overpayment in September.

Example :

For your 2024 expenses, a deposit of 60% the tax credit is paid to you in January 2025, based on the amount of the tax credit received in 2024.

The balance is paid to you in the summer of 2025, based on your 2024 actual spending.

Who can help me?

Find who can answer your questions in your region

  • For general information

    Tax Information Service

    By telephone:

    0809 401 401

    Monday to Friday from 8:30 am to 7 pm, excluding public holidays.

    Free service + call price

  • To contact the local service managing your folder

    Department in charge of taxes (treasury, tax department...)