Les contribuables et les organisations d’intérêt public

Personal Income Tax :

Priests and clergy are obligated to pay income tax according to the normal rules if they are working as teachers of religion in schools, chaplains in the army.
Priests are obligated to pay tax from pastoral activities. The subject of taxation is income from donations of believers received in connection with pastoral activities. Tax (called “flat rate”) is paid quarterly. The amount depends on the function performed by the priest and the number of inhabitants of the parish.

Corporate Income Tax :

Principles of taxation of income of ecclesiastical legal entity depend on the nature of the activity from which income was obtained. If income came from statutory activities (non profit making) is tax free and there is no obligation to keep records of taxation. If the ecclesiastical legal entity has income from non-statutory activities (profit making) is obligate to keep records of taxation. Income is tax free if it is intended to one of those objectives : religious worship, educational, scientific, cultural, charitable, conservation of sacral monuments.
Income from production of electronic products, fuel, tobacco, alcohol products and jewellery is always subject to normal taxation.