Tax Exemption Threshold for Nonprofits Set at €80,011 for 2024-2025 Fiscal Year

• The tax exemption threshold for non-profit organizations is indexed annually to the consumer price index forecast, excluding tobacco.
• This applies to corporate tax, value-added tax, and territorial economic contribution.
• The threshold is set at 80,011 euros for corporate tax for fiscal years ending from December 31, 2024.
• The threshold applies to territorial economic contribution for the year 2025.
• For VAT, the threshold applies to revenues received from January 1, 2025.
• The 80,011 euros threshold is also used to assess eligibility for exemption based on the previous year’s turnover.
• The conditions for applying the exemption remain unchanged.

Source: bofip.impots.gouv.fr

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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