How does a tax certificate for a donation work in Belgium?
Give at least €40 in a year to a recognised organisation and you get a tax reduction of 30%. The organisation sends you the certificate.
You gave to a good cause and you want to know what you get back. Here is how it works in Belgium, in plain words.
The short rules
- At least €40 per year, per organisation. Several gifts in the same year to the same organisation can be added up.
- The reduction is 30% for gifts made since 1 January 2025. Older articles may still say 45%, which was the rate before.
- The organisation must be recognised. Only recognised institutions can issue the certificate.
- There is a ceiling: 10% of your total net income, or €408,130 a year, whichever is lower.
Example: you give €100 to one recognised organisation in a year. The reduction is €30 (if your tax bill is at least that high).
The amounts in this example are invented. If your tax bill is lower than the reduction, the reduction is limited.
Who sends the certificate?
The organisation does, not the platform you used to give. According to the tax administration, most institutions send the certificates in March or April of the following year. Check your mailbox and your spam folder first, then contact the organisation.
What the organisation needs from you
To issue a certificate, an organisation needs your full name, your address and your national number. The tax administration's page for organisations says the national number has been mandatory since 2024. So fill in these details when you give, or when the organisation asks.
In WeGlow
On a WeGlow donation page, organisations that have switched on tax certificates show a "request a tax certificate" option once your gift is €40 or more. You fill in your details there. The certificate itself is issued by the organisation, not by WeGlow, and the organisation can export the data for Belcotax. If you gave several smaller gifts that add up to €40 or more, ask the organisation to include them.
How sure are we?
The rules above come straight from the tax administration (FOD Financiën) and apply to Belgium only. Rules change, so check the page for the year you give. We do not give personal tax advice. Ask your accountant or the tax administration if your situation is unusual.
How much tax reduction do I get for a donation in Belgium?
For gifts made since 1 January 2025 the reduction is 30%. You give at least €40 a year to the same recognised institution. The total that qualifies for a reduction is capped at 10% of your total net income or €408,130 a year (FOD Financiën).
When do I receive my tax certificate?
According to FOD Financiën, most institutions send the certificates for gifts received in March or April of the following year. Check your mailbox and spam folder first. If nothing has arrived by then, contact the organisation that received your gift.
Do I have to give my national number for a certificate?
Yes. For gifts received since 1 January 2024, the donor's national register number is mandatory on the certificate. Without it the organisation cannot issue one. So provide it when you give, or when the organisation asks for it.
Do several small gifts add up to the €40 minimum?
Yes, gifts to the same organisation in the same year add up. The minimum is €40 per year and per institution. If you gave several smaller gifts, ask the organisation to put all of them on one certificate.
Read next
- How do I deduct a donation from my tax in Switzerland?
- How do I deduct a donation from my tax in the Netherlands?
- How does Gift Aid work in the UK?
Sources
- Giften (FOD Financiën): 30% for gifts since 1 January 2025; at least €40 per year and per institution; ceiling of 10% of net income or €408,130; most attestations arrive in March or April
- Vzw: attesten voor giften (FOD Financiën): recognised organisations issue the attestation; at least €40 per calendar year; contents of the attestation, including the donor's national number since 2024; submission through Belcotax-on-web
- Tax reduction for gifts of 30% (Donorinfo): the reduction falls from 45% to 30% for gifts made from 1 January 2025
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 do I deduct a donation from my tax in the Netherlands?
- The complete end-of-year fundraising guide