Declaring Income from Volunteer Work

If you do volunteer work — for example, at community organizations, clubs, or neighborhood initiatives — you may receive a small compensation. In some cases, it is not subject to taxation.

You are considered a volunteer if you perform work without an employment contract, not as part of your profession, and for one of the following types of organizations:

• an organization that is not subject to or is exempt from corporate tax (geen vennootschapsbelasting),
• a sports club or sports foundation,
• an ANBI — a public benefit organization (Algemeen Nut Beogende Instelling).

These are mandatory requirements:

• you are not in an employment relationship with this organization,
• you do not perform the work as part of your profession,
• you receive a symbolic compensation that does not correspond to the volume and time of work — this is called a vrijwilligersvergoeding.

You can also volunteer with amateur groups (choir, theater group), provided the group has an inhoudingsplichtigenverklaring — an official confirmation that it is not required to withhold taxes.

3 cases when compensation is tax-free:

1. Low contribution allowance: you receive a symbolic amount (vrijwilligersvergoeding) that does not correspond to the volume and time of work.

Maximum amounts in 2025:

| Age | Maximum per hour | Maximum per month | Maximum per year | | -------------------------- | ---------------- | ----------------- | ---------------- | | From 21 years | € 5.60 | € 210 | € 2,100 | | Under 21 years | € 3.30 | € 210 | € 2,100 | | Without agreed hourly rate | – | € 210 | € 2,100 |

If you receive more, but the organization can justify that it is not market-rate (niet-marktconform), the compensation may remain tax-free.

1. Expense reimbursement only: if you only receive reimbursement of actual expenses (e.g., travel, materials), this is not income and is not taxed.
2. Contribution allowance + expenses:

If you receive both a work allowance and expense reimbursement, both amounts are combined. If the total exceeds € 210/month or € 2,100/year, the organization typically withholds tax.

If no tax was withheld, you are required to include the amount in your tax return yourself (section 'Inkomsten uit overig werk').

Volunteering at multiple organizations: If you work at multiple organizations and do not exceed the limits at each individually, but the total amount exceeds € 2,100/year, you are required to include this in your tax return yourself.