How do I deduct a donation from my tax in the Netherlands?
A regular gift is deductible above 1% of your threshold income (at least €60). A periodic gift has no threshold.
You gave to a charity in the Netherlands and you want to know if you can deduct it. Here is how it works, in plain words.
Two kinds of gift
A regular gift is deductible above a threshold of 1% of your threshold income. A periodic gift has no threshold.
- A regular gift (one-off, or not fixed by a contract): only the part above 1% of your threshold income (the "drempelinkomen"), with a minimum threshold of €60, is deductible. The most you can deduct is 10% of your threshold income.
- A periodic gift: no threshold at all. You give the same amount to the same organisation every year for at least five years, in a written agreement, with an end date. The maximum is €1,500,000 a year in 2025 and 2026.
Example, from the tax administration: with a threshold income of €35,000 the threshold is €350 and the most you can deduct is €3,500.
Which organisations?
Regular gifts are deductible when you give to an ANBI (a public-benefit organisation recognised by the tax administration). The tax administration has a tool to check ANBI status. Cash gifts are not deductible.
The agreement for a periodic gift
The agreement can be drawn up by a notary or by yourself with the organisation. Payments made before you sign do not count. Keep the agreement, because the tax administration can ask for it.
How sure are we?
The figures come from the Dutch tax administration (Belastingdienst) and apply to 2025 and 2026. We do not give personal tax advice.
How high is the threshold for a regular gift?
The threshold is 1% of your threshold income, with a minimum of €60. Only the part above it is deductible, up to 10% of your threshold income. With a threshold income of €35,000, the threshold is €350 and you can deduct at most €3,500 (Belastingdienst).
Does a periodic gift have a threshold?
No, a periodic gift has no threshold. You fix the gift in an agreement and give the same amount every year for at least five years. The maximum is €1,500,000 a year in 2025 and 2026. Gifts made before the agreement do not count.
Do I send the periodic gift agreement to the tax administration?
No. The forms are for you and the charity. Do keep the signed agreement carefully: if your return is checked, the tax administration can ask for it. A notary is not required, you can also draw up the agreement yourself.
Is every gift to a charity deductible?
No. A regular gift is deductible when you give to an ANBI, an organisation with recognised public-benefit status. Cash gifts are not deductible. Before you give, check the organisation's ANBI status with the tax administration's tool.
Read next
- How do I deduct a donation from my tax in Switzerland?
- How does Gift Aid work in the UK?
- How does the tax reduction for a donation work in France?
Sources
- Giften (Belastingdienst): regular and periodic gifts, the €1.5 million maximum, written agreement, gifts made before the agreement do not count
- Gift aftrekken (Belastingdienst): threshold of 1% of threshold income, minimum €60, maximum 10%, example
- Overeenkomst periodieke giften (Belastingdienst): at least five years, keep the agreement
More from Glowie
- How do I deduct a donation from my tax in Switzerland?
- How does Gift Aid work in the UK?
- How does the tax reduction for a donation work in France?
- How does a tax certificate for a donation work in Belgium?
- The complete end-of-year fundraising guide