Deducting political donations from taxes: Greater benefits starting in 2026

Anyone who provides financial support to a political party is rewarded by the government through tax breaks—and the benefits are more significant than many people realize. Starting with the 2026 tax year, lawmakers have significantly raised the contribution limits for political donations and membership dues. This means that donors can deduct more from their taxes than before. This change is based on the 2025 Tax Amendment Act.

Direct deduction from tax liability: Here’s how it works

Political party donations do not affect taxable income like ordinary expenses; instead, a large portion is deducted directly from your tax liability. This is a crucial difference, as this deduction applies regardless of your personal tax rate.

Specifically, starting in 2026: The tax office will deduct 50 percent of your donations and membership dues to recognized political parties directly from your income tax—up to 3,300 euros per person per year. The maximum tax savings from this direct deduction is thus 1,650 euros.

Married couples and registered domestic partners who file a joint tax return benefit twice: For them, donations and contributions up to 6,600 euros are eligible, allowing for a deduction from their tax liability of up to 3,300 euros.

Additional deduction: The special expenses deduction

Beyond the amounts mentioned above, there is a second tier of tax incentives. An additional 3,300 euros per person can be claimed as special expenses on the tax return. While these do not directly reduce the tax liability, they lower taxable income—and thus indirectly reduce the tax burden. The actual savings at this second level depend on the individual tax rate.

In total, up to 6,600 euros per person can be claimed for tax purposes in 2026, and up to 13,200 euros for jointly assessed couples.

What still applies to the 2025 tax return?

The new, higher amounts explicitly apply only starting with the 2026 tax year. Anyone currently preparing their 2025 tax return can claim political donations and membership dues only up to the previous limit. There, the limit for the direct tax deduction is 1,650 euros per person, which corresponds to a maximum tax reduction of 825 euros. The supplementary special expenses deduction is also still limited to 1,650 euros for 2025.

Who stands to benefit most from the new regulation?

In principle, every taxpayer who makes donations benefits from the increase—from employees to the self-employed. The regulation is particularly interesting for people who already pay membership dues to a political party and have not previously reported these, or have only partially reported them, on their tax returns. Check whether your previous donations fall below the new contribution limits, and make targeted use of the expanded scope.

About Trimborn . Partner

Trimborn . Partner is an award-winning tax consulting and auditing firm with offices in Düsseldorf and Oberhausen. As experienced tax advisors for small and medium-sized businesses, we advise companies, freelancers, and private individuals on all tax matters—from day-to-day bookkeeping to strategic tax planning. If you would like to know how to best account for political donations or other tax-deductible expenses in your tax return, our tax advisory experts in Düsseldorf and Oberhausen are happy to assist you.