Tax receipts for Christmas donations in Belgium: a guide

30% tax reduction since 2025, at least €40 a year, national register number, approval: what a Belgian charity must know before promising a tax receipt.

In short A Christmas donation earns a 30% tax reduction since 1 January 2025, from €40 a year per institution. But only an approved organisation can issue the tax certificate, never for a gift with something in return or a collective collection. Check this before you promise anything.

this article describes the rules in Belgium.

What the tax reduction means in 2026

According to the FPS Finance (SPF Finances in French), the reduction is 30% of the amount on the certificate, for gifts made since 1 January 2025. Before that date the rate was 45%. Many websites and older articles still show that figure: it is no longer current.

The gift must reach at least €40 a year per institution. The threshold is calculated per calendar year and per donor: two gifts of €25 to the same charity in 2026 add up to €50 and so pass the threshold.

The reduction is also capped at 10% of the donor's total net income. For an ordinary Christmas gift that rarely matters. We do not quote a cap in euros: the official sources we consulted disagree, so ask the FPS Finance for the current figure.

Can your charity issue a certificate?

Not automatically. Only institutions named in the law or approved by the Minister of Finance can issue a tax certificate. A nonprofit association (asbl in French, vzw in Dutch) without approval cannot, even if its mission serves the public good.

Approval covers certain fields: scientific research, culture, heritage and nature, help for people with disabilities, older people, protected minors and people in difficulty, development cooperation, and animal shelters. Institutions in the European Economic Area under equivalent conditions and the Consortium 12-12 for emergency appeals are also covered.

Applications must be filed by 31 December of the year concerned at the latest. The FPS Finance recommends filing before 30 June. Approval is time limited and is renewed through the same procedure. The exact criteria on length of existence or accounting are not on the pages we consulted: ask the FPS Finance.

Gifts that do not qualify for a certificate

To qualify for the reduction, a gift must be final and irrevocable, personal, with nothing in return, and made in cash or by bank transfer. Three situations are explicitly excluded:

  • membership fees and gifts that give something back, for example a meal or an object;
  • the proceeds of a collective collection, such as the tin on a stall;
  • gifts that are simply passed on to other organisations.

At Christmas this changes how you design your campaign. A Christmas market with a collection tin, a raffle or a dinner does not produce a certificate. An individual gift, paid freely into an account or onto a donation page, can if your charity is approved. See also our Christmas campaign ideas for a charity in Belgium.

National register number and the transfer reference

Since 1 January 2024 the charity must hold the donor's national register number to issue the certificate. It may only ask for it for that purpose: never request it from a donor who does not want a certificate.

For a bank transfer, the FPS Finance asks you to state the donor's full name and the word "gift". The certificate shows the year of the gift, a serial number for each year, your full details (name, address, enterprise number), the donor's identity and the amount, protected against alteration, for example with asterisks.

Timeline: from December to the certificate

The timing matters as much as the rules. Here are the milestones, only one of which is our own deduction.

  • Until 31 December: the gift must be paid within the calendar year to count. This is a logical deduction from the annual rule, not a quoted official text.
  • Before 1 March: the charity submits the data through Belcotax on web.
  • In March or April: donors generally receive their certificate.
  • The donor does not attach the certificate to their tax return: they keep it and show it on request.

If you launch a Christmas campaign, plan about 6 weeks of preparation, as in our guide to organising a Christmas campaign in Belgium, and announce a clear payment deadline.

What should you tell your donors?

Stay factual. One careful sentence is enough: "If you give €40 or more this year, you can receive a tax certificate that entitles you to a 30% tax reduction." Write it only if your charity is approved.

  • State the threshold of €40 a year per institution.
  • Explain that the national register number is used only for the certificate.
  • Say that the certificate usually arrives in March or April.
  • Make clear that a purchase or a ticket to an event does not qualify.

For your Christmas emails, assume that prior consent is needed, with an unsubscribe link in every message.

How to do it with WeGlow.world

With WeGlow.world you build a donation page in three steps: amount, details, summary. It accepts single and monthly gifts, works on a phone and asks for a first name and an email address, so you can thank every donor.

For Belgian certificates, the charity sends the tax certificates to all eligible donors in one click. Sending is not automatic, and approval remains your responsibility. Your supporters can also start their own action page, and you can write a thank you text that goes out after each gift. To start for free, first create an account on WeGlow.world.

Four Christmas experiences are in development, as concepts until the official launch: Glow Room, a 3D living room where every gift becomes a decoration on the tree, Starry Sky, Gift Yard and Card Wall. Discover the Glow Room and our article on the online Christmas campaign with a digital experience.

Frequently asked questions

Short answers to the questions nonprofits ask most often before Christmas.

How much tax reduction does a Christmas gift give in Belgium?

30% of the amount on the certificate for gifts made since 1 January 2025. The gift must reach €40 a year per institution, and the charity must be approved.

Is the donor's national register number required?

Yes, to issue the certificate, since 1 January 2024. The charity may only ask for it for that purpose. Without that number it cannot draw up the certificate.

Does a collection at a Christmas market qualify for a certificate?

No. The proceeds of a collective collection do not qualify, nor does a gift with something in return. Only an individual gift with nothing in return, to an approved institution, can.

When do donors receive their certificate?

Generally in March or April of the following year. The charity submits the data to the FPS Finance before 1 March. The donor keeps the certificate and does not attach it to their tax return.

What if my nonprofit is not approved?

Do not promise any tax reduction. You can apply for approval from the FPS Finance, by 31 December of the year concerned at the latest. The sooner the better: the FPS recommends doing it before 30 June.

Sources

Articles