Last checked: 2 September 2026
Giving money to a church, charity, community project or humanitarian cause does not automatically mean you can deduct it from your Dutch taxable income.
That does not make the cause less worthy. It simply means Dutch tax law separates generosity from tax eligibility.
A donation may be tax-deductible when:
- It goes to an eligible organisation.
- It is made voluntarily.
- You receive nothing directly in return.
- You can prove the payment.
- It meets the rules for an ordinary or periodic gift.
Cash donations are not deductible, even when the recipient is an approved charity.
There is another important distinction: a deduction reduces your taxable income. It does not mean the Belastingdienst refunds the full donation.
Four questions to ask before claiming a donation
Before entering a donation in your Dutch income-tax return, check four things.
1. Who received the donation?
The recipient may need to be an ANBI, cultural ANBI, qualifying association or a narrowly defined supporting foundation SBBI.
2. Was it an ordinary or periodic gift?
These two donation types have different conditions, thresholds and deduction limits.
3. Did you receive anything in return?
Buying a ticket, meal, product, membership or service is generally not the same as making a donation.
4. Can you prove the payment?
A bank statement, donation confirmation and any required written agreement should support your claim. Cash donations cannot be claimed.
Which organisations can receive tax-deductible donations?
The type of organisation matters.
| Recipient | Ordinary gift | Periodic gift |
| ANBI | Potentially deductible | Potentially deductible |
| Cultural ANBI | Potentially deductible | Potentially deductible |
| Qualifying non-ANBI association | Not deductible | Potentially deductible |
| Supporting foundation SBBI | Potentially deductible | Not deductible |
| SBBI itself | Not deductible | Not deductible |
| Individual, relative or informal fundraiser | Generally not deductible | Generally not deductible |
Every donation must still satisfy the conditions for its category.
What is an ANBI?
ANBI stands for algemeen nut beogende instelling. In English, this is an institution that serves the public benefit.
Charitable, religious, scientific and cultural organisations may receive ANBI status from the Belastingdienst.
ANBI status is important, but it is not enough on its own. The donation must also be voluntary, provide no direct benefit and meet the ordinary- or periodic-gift rules.
How to check a charity’s ANBI status
Do not rely solely on an ANBI logo or a statement on the organisation’s website.
Use the Belastingdienst’s official ANBI search.
Check:
- The organisation’s official name.
- Its RSIN identification number, where available.
- The date its ANBI status began.
- Whether an end or withdrawal date appears.
- Whether it has cultural-ANBI status.
The organisation generally needs to hold the relevant status when you make the donation. If its status ended before your payment date, the donation normally cannot be deducted.
It is sensible to record when you checked the register and save the institution’s details with your donation records.
Some churches operate under an ANBI group ruling and use a group RSIN. If you cannot find your church under its local name, ask it for the official name and RSIN connected to its group status.
Ordinary donations: the threshold and maximum
An ordinary gift, called a gewone gift in Dutch, includes:
- A one-off donation.
- Occasional donations.
- Monthly donations without a qualifying periodic-gift agreement.
- Annual donations that have not been formalised as periodic gifts.
An ordinary gift may qualify when:
- It goes to an ANBI, cultural ANBI or eligible supporting foundation SBBI.
- You give voluntarily.
- You receive nothing directly in return.
- You can prove the donation.
- You did not pay in cash.
The ordinary-gift threshold
You cannot automatically deduct every euro of an ordinary donation.
The threshold is:
- 1% of your drempelinkomen; or
- €60 when 1% of your drempelinkomen is lower than €60.
Drempelinkomen is your combined income across Boxes 1, 2 and 3 before personal deductions—described in Dutch as verzamelinkomen vóór persoonsgebonden aftrek. It is not necessarily the same as your salary.
Only the qualifying amount above the threshold can be deducted.
The ordinary-gift maximum
The maximum ordinary-gift deduction is 10% of your drempelinkomen.
Example
Suppose your figures are:
- Drempelinkomen: €50,000
- Qualifying ordinary donations: €1,200
- Threshold: 1% of €50,000 = €500
- Maximum: 10% of €50,000 = €5,000
Your potential deduction would be:
€1,200 − €500 = €700
The €700 reduces your taxable income. It is not a €700 refund. Your actual tax saving depends on your income and wider tax position.
If your total qualifying ordinary donations were €400, you would have no ordinary-gift deduction in this example because the donations would not exceed the €500 threshold.
Periodic donations: no ordinary-gift threshold
A periodic gift, known as a periodieke gift, receives different treatment.
A donation generally qualifies as periodic when:
- You give the same annual amount.
- You give to the same eligible organisation or association.
- You commit for at least five consecutive calendar years.
- The agreement clearly records the annual amount and payment arrangements.
- The agreement states when the commitment ends.
- The obligation ends if you die before the agreed term finishes.
- The gift is recorded in a notarial deed or written agreement.
- You give voluntarily.
- You receive nothing in return.
- You do not pay in cash.
You can pay the fixed annual amount once or divide it into instalments, such as monthly payments.
You usually do not need a notary
A written agreement between you and the organisation is normally sufficient. The Belastingdienst provides model agreements for periodic gifts in money and in kind.
You do not routinely send the agreement to the Belastingdienst. Keep it with your records because you may be asked to provide it if your return is checked.
You cannot normally backdate the agreement
Payments made before the agreement was completed remain ordinary gifts.
If you have donated monthly for two years and sign an agreement today, the agreement does not retrospectively convert the previous payments into periodic gifts.
Periodic-gift ceiling in 2026
Periodic gifts have no ordinary-gift threshold, but there is an annual ceiling.
In 2026, the maximum periodic-gift deduction is €1.5 million. Fiscal partners combine their gifts in the applicable calculation.
A transitional exception applies to certain periodic-gift obligations entered into before 4 October 2022 at 16:00. That transitional treatment ends in 2027, after which the €1.5 million ceiling applies.
Why the agreement can matter
Suppose you give €50 per month to an ANBI:
- Annual donation: €600
- Your ordinary-gift threshold: €500
Without a periodic-gift agreement, the payments remain ordinary gifts. Assuming you have no other qualifying ordinary gifts, only €100 may be deductible.
With a qualifying five-year periodic-gift agreement completed before the relevant payments, the full €600 may potentially be deductible because periodic gifts have no ordinary-gift threshold.
This does not mean everyone should sign a five-year agreement. Only make the commitment if you genuinely intend and can afford to maintain the fixed donation.
What happens if you must stop before five years?
Ending a periodic gift early can affect its tax treatment.
If you want the agreement to end following a serious income reduction, such as unemployment or disability, the agreement should already contain an appropriate termination condition.
If no applicable condition was included, payments may have to be reassessed under the ordinary-gift rules.
Use the Belastingdienst’s model agreement or obtain advice before adding unusual termination clauses yourself.
Ordinary versus periodic gifts
| Question | Ordinary gift | Periodic gift |
| Written agreement required? | No | Yes |
| Minimum commitment | None | At least five consecutive calendar years |
| Annual amount fixed? | No | Yes |
| Deduction threshold | 1% of drempelinkomen, minimum €60 | No threshold |
| Maximum | 10% of drempelinkomen | €1.5 million in 2026 |
| Earlier payments converted after signing? | No | No |
| Cash deductible? | No | No |
Extra deduction for cultural ANBIs
A cultural ANBI is an ANBI mainly active in arts and culture, such as certain museums, theatres, libraries or orchestras.
When calculating the deduction, you may increase a qualifying donation to a cultural ANBI by 25%. The maximum increase is €1,250.
Example
If you donate €1,000 to a cultural ANBI, the donation may be treated as €1,250 when calculating your deduction:
- Actual gift: €1,000
- Additional 25%: €250
- Amount used in the deduction calculation: €1,250
For ordinary donations, the threshold and maximum still apply. The uplift also applies to qualifying periodic gifts.
Churches and religious institutions are not cultural ANBIs, even if they hold ordinary ANBI status.
Are church tithes and offerings tax-deductible?
Tithes and other church donations may be deductible when:
- The church has ANBI status or is covered by a recognised ANBI group ruling.
- The payment is voluntary.
- You receive nothing directly in return.
- The payment is traceable.
- The donation satisfies the ordinary- or periodic-gift rules.
The word “tithe” in your bank-transfer description does not create tax eligibility. The church’s status and the nature of the payment still matter.
Cash church offerings are not deductible
Money placed in an offering basket cannot be claimed because cash donations have not been deductible since 2021.
If you want your donation to be traceable, use a bank transfer or another payment method that produces reliable evidence.
Regular giving is not automatically periodic
A standing order to your church every month remains an ordinary gift unless a qualifying periodic-gift agreement exists.
If you intend to give the same annual amount for at least five years, ask the church whether it provides a Belastingdienst-compatible agreement and the correct RSIN.
A church without ANBI status is not necessarily illegitimate. It simply means donations to it may not qualify for Dutch income-tax relief.
Donations to charities in Africa or other countries
A charity being legally registered in Nigeria, Ghana, Kenya, South Africa or another country does not automatically make donations to it deductible in a Dutch tax return.
Some foreign institutions can apply for Dutch ANBI recognition, depending on their location and whether they satisfy the relevant conditions. However, you should verify the institution through the Dutch ANBI system.
If the recipient does not have the required status, do not claim the donation simply because it performs charitable work.
One practical option is to donate through a Dutch ANBI that operates or funds verified projects abroad. You should still check the Dutch organisation’s current status.
What about community appeals and crowdfunding?
Direct support can be valuable without being tax-deductible.
The following are generally not deductible charitable donations:
- Money sent directly to a relative.
- Assistance paid to an individual facing an emergency.
- Informal hometown or community collections.
- GoFundMe or similar crowdfunding contributions.
- Collections managed through a private bank account.
An exception may be possible when the crowdfunding recipient is itself an eligible institution and the donation independently meets all the Dutch conditions. The crowdfunding platform does not determine the tax treatment.
Diaspora and hometown associations
A diaspora association is not automatically an ANBI.
A separate periodic donation to a qualifying non-ANBI association may be deductible if the association:
- Has at least 25 members.
- Has full legal capacity.
- Is exempt from or not subject to Dutch corporate income tax.
- Meets the applicable location condition.
Ordinary donations to a non-ANBI association are not deductible. Membership dues are also normally not donations because they are paid as part of membership.
When a payment is not really a gift
You must receive nothing directly in return for a qualifying donation.
Payments that are generally not gifts include:
- Raffle or lottery tickets.
- Event admission.
- Merchandise.
- Meals.
- Membership dues.
- Classes or training.
- School or programme fees.
- Accommodation payments.
- Energy or insurance payments.
For example, if you pay €100 for a charity dinner, do not automatically claim €100 as a donation. You received admission and a meal.
If the payment includes a separately identified donation, ask the organisation for written confirmation of the genuine donation component. Do not estimate the split yourself.
Where possible, pay for the product or event separately from the donation. This creates clearer evidence.
What records should you keep?
Use a traceable payment method and retain:
- Bank statements showing the payment.
- Donation confirmations or annual statements.
- The organisation’s official name.
- Its RSIN, where available.
- Evidence of its ANBI or cultural-ANBI status.
- The date you checked its status.
- Your periodic-gift agreement.
- Relevant correspondence.
- Valuation evidence for gifts in kind.
A donation receipt is useful, but it cannot make a non-qualifying donation deductible. The recipient and payment must still satisfy the underlying rules.
Can gifts in kind be deducted?
A gift does not always have to be money. Goods such as artwork, shares, toys or food packages can sometimes qualify.
For gifts in kind worth more than €10,000 in one calendar year—or more than €20,000 for fiscal partners—an independent valuation is required.
This would normally involve a recognised valuer. In certain situations, a recent purchase invoice may be accepted.
Do not assign a convenient value yourself. Ownership, market value and the recipient’s eligibility must all be supportable.
Get professional advice before claiming valuable artwork, securities, property or other complex assets.
Can volunteers deduct their time or expenses?
The value of your volunteer hours is not automatically deductible.
However, waived volunteer compensation may sometimes count as an ordinary gift when:
- The organisation is an ANBI or cultural ANBI.
- It has a genuine volunteer-compensation arrangement.
- It is financially able and genuinely intends to pay.
- You are entitled to the compensation.
- You choose to waive and donate it.
- The organisation provides the required declaration.
Simply working without pay is not enough.
Unreimbursed volunteer expenses
Certain costs may count as an ordinary gift when the organisation would normally reimburse them or when they are costs that, according to normal social practice, should be reimbursed.
Examples can include:
- Necessary travel.
- Postage.
- Paper, envelopes and ink.
- Qualifying car or taxi costs.
For qualifying car expenses in 2026, the fixed amount is €0.25 per kilometre. Actual taxi costs may be used.
For example, 200 qualifying kilometres would produce a potential expense amount of €50. The other conditions must still be satisfied, and the amount falls under the ordinary-gift threshold and maximum.
Buying equipment for your own convenience does not automatically create a deductible gift. Keep expense records and obtain confirmation from the organisation.
How donations work for fiscal partners
If you and your fiscal partner file as fiscal partners, you generally combine qualifying donations.
For ordinary gifts, you also combine both partners’ drempelinkomens when calculating:
- The 1% threshold.
- The minimum €60 threshold.
- The 10% maximum.
Do not calculate the threshold using only one partner’s salary.
Use the online return to review the available allocation. Do not assume placing the deduction with the higher earner will always produce the best result, because tax rates, other personal deductions and each partner’s circumstances can affect the outcome.
How to claim qualifying donations
When completing your Dutch income-tax return:
- List every donation made during the tax year.
- Remove cash payments and payments for which you received something.
- Confirm the recipient’s status on the payment date.
- Separate ordinary and periodic gifts.
- Identify any donations to cultural ANBIs.
- Add qualifying ordinary gifts from different organisations together.
- Use the drempelinkomen and threshold shown in the return.
- Enter ordinary and periodic gifts in the appropriate donation sections.
- Provide the institution and agreement details requested.
- Review the calculation before submitting.
- Keep your supporting records; do not send them unless requested.
Do not assume that pre-filled information contains every donation or that every pre-filled figure is correct.
What if a deducted donation is returned?
If you or your fiscal partner previously received a deduction for a donation and the donation is later returned, report it in the income-tax return for the year in which it is returned.
Enter it as negative personal deduction, up to the amount previously deducted. You do not automatically amend the original return.
What if your income is too low to use the deduction?
A qualifying personal deduction that cannot be fully offset because your income is insufficient may become a remaining personal deduction and carry forward.
Check your final assessment and future tax returns rather than assuming the deduction has disappeared.
Mistakes to avoid
Avoid these common errors:
- Trusting an ANBI logo without checking the official register.
- Claiming cash offerings.
- Calling every monthly payment a periodic gift.
- Backdating a periodic-gift agreement.
- Using salary instead of drempelinkomen.
- Forgetting the €60 minimum threshold.
- Claiming the entire ordinary gift instead of the amount above the threshold.
- Ignoring the 10% ordinary-gift maximum.
- Claiming tickets, merchandise or membership dues.
- Claiming direct support to relatives.
- Assuming every foreign charity qualifies.
- Deducting volunteer hours automatically.
- Estimating valuable donated goods yourself.
- Keeping no payment evidence.
- Mixing personal and business donation rules.
- Treating the deductible amount as your expected tax refund.
What should you do next?
If you donated during the year:
- Download your bank statements.
- List the recipient, amount and payment date for each donation.
- Check each organisation in the ANBI register.
- Separate genuine gifts from tickets, fees and purchases.
- Classify each qualifying donation as ordinary or periodic.
- Locate any periodic-gift agreements.
- Combine your qualifying ordinary donations before applying the threshold.
- Ask for professional advice if the donation involves foreign organisations, valuable assets, a business or an unusual agreement.
If you already give monthly and genuinely plan to continue for five years, ask the organisation about a periodic-gift agreement before making future payments. Do not attempt to convert earlier donations retrospectively.
This article provides general information about Dutch personal income tax. It is not personalised tax, legal or financial advice.
Frequently asked questions
Are all charitable donations tax-deductible in the Netherlands?
No. The recipient, gift type, absence of a direct benefit, payment method and supporting evidence must satisfy the Dutch conditions.
What is an ANBI?
An ANBI is an institution officially recognised by the Belastingdienst as serving the public benefit.
How do I check ANBI status?
Use the official Belastingdienst ANBI search. Check the organisation’s name, RSIN and start, end or withdrawal dates.
Are church tithes tax-deductible?
They may be if the church has ANBI or qualifying group status and the payment meets all ordinary- or periodic-gift conditions.
Can I deduct cash offerings?
No. Cash donations have not been deductible since 2021.
Are donations to charities in Africa deductible?
Only when the recipient has the required Dutch tax status and the donation satisfies the Dutch conditions. Foreign charitable registration alone is insufficient.
Can I deduct a GoFundMe contribution?
Generally not. It may qualify only when the actual recipient is an eligible institution and the gift independently satisfies all the rules.
What is the threshold for ordinary donations?
It is 1% of drempelinkomen, with a minimum of €60. The maximum ordinary-gift deduction is 10% of drempelinkomen.
What is a periodic gift?
It is a fixed annual gift made under a written or notarial agreement for at least five consecutive calendar years, subject to additional conditions.
Do I need a notary for a periodic-gift agreement?
Normally no. A written agreement between you and the institution can be sufficient.
Can I backdate a periodic-gift agreement?
No. Payments made before the agreement remain ordinary gifts.
Are monthly donations automatically periodic gifts?
No. A recurring bank transfer without a qualifying agreement is an ordinary gift.
Can fiscal partners combine donations?
Yes. For ordinary gifts, fiscal partners also combine their drempelinkomens when calculating the threshold and maximum.
Can volunteer expenses be deducted?
Certain waived compensation and necessary unreimbursed expenses may qualify as ordinary gifts. Volunteer time itself is not automatically deductible.
What happens if a previously deducted donation is returned?
Report the returned amount in the year you receive it as negative personal deduction, up to the amount previously deducted.
Official sources used
- Belastingdienst: Gifts and eligible recipients
- Belastingdienst: Ordinary versus periodic gifts
- Belastingdienst: Donation thresholds, limits and cultural-ANBI uplift
- Belastingdienst: Checking ANBI status
- Belastingdienst: ANBIs, associations and supporting foundations SBBI
- Belastingdienst: Periodic-gift conditions
- Belastingdienst: Recording a periodic gift
- Belastingdienst: Foreign institutions applying for ANBI status
- Belastingdienst: Gifts in kind
- Belastingdienst: Volunteer compensation
- Belastingdienst: Volunteer expenses
- Belastingdienst: Returned donations
- Belastingdienst: Remaining personal deductions
