If you donate money to a recognized charity, you may be eligible for a tax deduction — but you must meet the tax authorities’ conditions. Since January 1, a new rule has come into effect: donors must now provide their national identification number to receive a tax certificate.
The basic principle of the tax benefit on financial donations to charity is simple. If you make a donation of at least 40 euros, you qualify for a tax reduction. Of course, higher amounts or multiple donations are also possible.
The tax deduction amounts to 45 percent of the total donated amount. For a minimum donation of 40 euros, you will get back 18 euros via your next tax return. The tax benefit for donations is not unlimited — it can only apply up to a maximum of 10 percent of your net taxable income.
No donations in kind
Nog een voorwaarde: de gift moet afkomstig zijn van degene die er het belastingvoordeel voor aanvraagt. Het kan bijvoorbeeld niet om de opbrengst van een collectieve geldinzameling gaan. Voor acties zoals een eetfestijn of een tombola, of voor giften in natura, kunt u geen fiscaal attest krijgen.
Tax certificate needed
To correctly declare your donations on your annual tax return, you must obtain a tax certificate from the charity. This certificate serves as proof of your donation for the tax authorities. You must be able to present this certificate in case of an audit, but you do not need to submit it with your tax return.
Since January 1, 2024, charities issuing donation certificates must include not only the donor’s name and address but also their national identification number (also called the national register number). For companies or legal entities, their enterprise number must be included. This obligation applies for the first time for certificates related to the 2025 tax return.