Regenstauf – September 12, 2026 -- German taxpayers can now deduct up to 6,600 euros in political party donations from their taxes, double the previous limit, following a 2025 tax law change that takes effect as state and local elections approach in Saxony-Anhalt, Berlin, Mecklenburg-Vorpommern and Lower Saxony.
Singles can claim a 1,650-euro tax credit on donations up to 3,300 euros
Under the 2025 tax amendment law, individuals who donate or pay membership fees to a recognized political party can list up to 3,300 euros as special expenses. The tax office deducts 50 percent of that amount directly from income tax owed, up to a maximum of 1,650 euros, regardless of the donor's personal tax rate."Anyone who uses the maximum amount actually reduces their income tax by up to 1,650 euros," said Tobias Gerauer, board member of Lohnsteuerhilfe Bayern. Married couples or registered civil partners filing jointly see these figures double to 6,600 euros in donations and a maximum tax credit of 3,300 euros.
A second deduction pushes the total tax-relevant amount to 6,600 euros for singles
Beyond the tax credit, donors can claim an additional 3,300 euros as regular special expenses, lowering taxable income further. The tax benefit on this portion depends on the individual's personal tax rate rather than a flat percentage.Combined, party donations can factor into tax filings up to 6,600 euros for single filers and 13,200 euros for jointly filing couples or partners. Germany imposes no legal cap on individual donation amounts. Documentation stays simple: a bank statement or payment receipt suffices for donations up to 300 euros, while larger amounts require a formal donation confirmation from the party.
Donations above 35,000 euros must be reported to the Bundestag immediately
Since March 2024, parties must promptly report individual donations of 35,000 euros or more to the President of the German Bundestag, who publishes them on the Bundestag website. Through the end of July this year, large donations totaling roughly 4.2 million euros had been disclosed under this transparency rule, intended to make political influence more traceable.Party financing in Germany also draws on mandate holder contributions and state subsidies, which are tied to election results and the level of member and donor support. The Party Act requires parties to maintain self-financing, and state funding cannot exceed a party's own generated income.