France: Tax reductions available for wildfire reconstruction donations

Following the devastating wildfires of summer 2026, the Direction générale des Finances publiques (DGFiP) has confirmed that donations made to public entities for reconstruction efforts are eligible for tax reductions.

According to the DGFiP, individuals can receive a tax reduction of 66% of the donation amount if the recipient is a public body, such as a municipality, the State, or a departmental fire and rescue service (SDIS). To qualify, the donation must be directed toward projects meeting specific criteria defined in the general tax code and must be made without any direct or indirect consideration for the donor.

Donations can be made in cash via bank transfer or in kind. Donors are advised to obtain and keep official documentation from the recipient entity to justify the deduction during their 2027 tax declarations. Notably, payments made directly to private individuals or companies do not qualify for these tax benefits.