Deducting Charitable Donations in Your Annual Tax Return

Do you donate to charity in the Netherlands? And have you heard that charitable donations can be included in your annual tax return to reduce your taxes?

Let us explain how this actually works in the Netherlands.

The government wants to distinguish "genuine" donations from hidden payments, so there are requirements:

• you receive nothing in return (i.e., no lottery tickets or buying children's stamps at a discount)
• you do not pay in cash
• you donate to registered organizations with ANBI status
• you are not paying for a service
• you make the donation voluntarily

The tax authority also distinguishes 2 types of donations, each with its own specific requirements:

Periodic Donations

• You enter into a written agreement with the organization (since 2014, notarization is no longer required)
• You must specify when the donations end (e.g., after 5 years, upon death, or in case of income loss)
• You donate the same amount each year for at least 5 consecutive years (longer is also fine) to the same organization

In this case, periodic donations can be fully deducted, up to a limit of EUR 1,500,000 as of 2025-2026.

There are also regular donations that do not require signing an agreement or committing to donate for years. But one-time donations can only be deducted if they meet the following requirement:

The total amount must be at least 1% and at most 10% of your drempelinkomen, but in any case no less than EUR 60.

Drempelinkomen is a specially defined amount that the Belastingdienst uses to calculate whether you qualify for deducting one-time donations. It consists of your taxable income, Box 2 and Box 3 income, minus certain deductions.

If you have a fiscal partner: both donations and both drempelinkomen amounts are combined. Only the amount exceeding the threshold can be deducted from taxes.

How Is This Filed?

When completing your annual tax return, in the Giften section you specify:

• the donation amount
• the type (gewone or periodieke)
• the ANBI details
• and attach the agreement if it is a periodieke gift

The tax authority recalculates the tax: periodieke gifts are deducted in full (up to the limit), gewone gifts — only the amount exceeding the threshold (drempel).

As a result, you either receive a refund or a lower tax bill.