Charitable Donations Deduction

Key Takeaways

Donations to ANBI-registered charities are tax-deductible in the Netherlands.
There are two types: regular gifts (gewone giften) with a threshold and cap, and periodic gifts (periodieke giften) with no threshold.
Regular gifts are deductible only above a threshold of 1% of your income (minimum €60) and capped at 10% of income.
Periodic gifts must be committed for at least 5 years in writing, but have no threshold or cap.
Donations are deducted from your Box 1 income, saving you tax at up to 37.56% (the deduction rate cap for 2026).

What Counts as a Deductible Donation?

Not every donation qualifies for a tax deduction. The recipient must be a recognized charitable organization. In the Netherlands, this means it must have ANBI status or SBBI status.

ANBI

ANBI Organizations

Most charities, religious institutions, cultural foundations, and development organizations in the Netherlands have ANBI status. Examples include:

Red Cross Netherlands (Rode Kruis)
Amnesty International Netherlands
Dutch Cancer Society (KWF)
Universities and museums
Churches and religious communities
Local sports clubs with ANBI status (rare — most sports clubs are SBBI)

SBBI Organizations

SBBI (Sociaal Belang Behartigende Instelling) organizations serve a social interest, such as amateur sports clubs and community organizations. Donations to SBBI organizations are deductible only under specific conditions (typically as periodic gifts).

Tip

You can check whether an organization has ANBI or SBBI status on the Belastingdienst website. Search for "ANBI zoeken" (ANBI search). Always verify before assuming your donation is deductible.

Regular Gifts (Gewone Giften)

Regular gifts are one-time or irregular donations. They are deductible, but with restrictions:

Threshold

You can only deduct the portion of your total regular gifts that exceeds 1% of your aggregate income (verzamelinkomen), with a minimum threshold of €60.

Cap

The maximum deduction for regular gifts is 10% of your aggregate income.

How It Works

Example: Your aggregate income is €50,000. You donated €800 to ANBI charities.

Step	Calculation
Total regular gifts	€800
Threshold (1% of €50,000)	−€500
Deductible amount	€300
Tax saving (€300 × 37.56%)	€113

If you had donated only €400:

Step	Calculation
Total regular gifts	€400
Threshold (1% of €50,000)	−€500
Deductible amount	€0 (below threshold)

Good to know

The threshold means that small donations are not deductible. If your total annual donations are below 1% of your income (minimum €60), you receive no tax benefit. This is one reason periodic gifts are more attractive for regular donors.

Periodic Gifts (Periodieke Giften)

Periodic gifts are the more tax-efficient way to donate. They have no threshold and no cap — every euro is deductible.

Requirements

To qualify as a periodic gift, your donation must meet these conditions:

Fixed annual amount — You commit to donating the same amount each year
Minimum 5 years — The commitment must last at least 5 consecutive years
Written agreement — You must have a signed donation agreement (schenkingsovereenkomst) with the ANBI organization, or the agreement must be recorded in a notarial deed

The agreement ends automatically if you or the recipient dies before the 5-year period is completed. This is a legal requirement — the donation cannot be "certain" at the time of the agreement.

How to Set Up a Periodic Gift

Contact the charity you want to support
Most large charities provide a standard donation agreement form
Fill in: your details, the annual amount, the start date, and the duration (minimum 5 years)
Both parties sign the agreement
Keep a copy for your tax records

Warning

If you stop paying before the 5-year period is up (for any reason other than death), the Belastingdienst can reclaim the tax benefit you already received. Make sure you can commit for the full 5 years before signing.

Example: Regular vs Periodic Gift

You donate €1,200 per year to charity. Your income is €60,000.

	Regular Gift	Periodic Gift
Annual donation	€1,200	€1,200
Threshold (1% of €60,000)	−€600	None
Deductible amount	€600	€1,200
Tax saving (at 37.56%)	€225	€451
5-year commitment required	No	Yes

The periodic gift saves you double the tax in this example — simply because there is no threshold.

Tax Partners and Charitable Donations

Charitable donations are a joint income component for tax partners. This means:

You combine the donations of both partners into one total
You can allocate the total deduction to whichever partner benefits most
The threshold for regular gifts is calculated on the combined aggregate income
The cap (10%) also applies to the combined income

This generally works in your favor: a combined income of €100,000 means the threshold is €1,000, which is easier to exceed than two separate thresholds.

What You Need for Your Tax Return

Documentation

Keep the following records:

Regular gifts: Bank statements or receipts showing the donations, the name and ANBI/SBBI registration number of each organization
Periodic gifts: A signed copy of the donation agreement, plus bank statements showing the annual payments

Filing

When you file your tax return, you enter your donations in the "Giften" (gifts) section. The Belastingdienst may ask for proof, so keep your documentation for at least 7 years after the tax year.

Donations in Kind

You can also deduct donations of goods (not just money), but there are strict rules:

The value must be appraised at fair market value
For items worth more than €2,500, you need a written appraisal from an independent expert
The same threshold (1% for regular gifts) and cap (10%) apply
The charity must be willing to provide a receipt confirming the donated items and their estimated value

Common examples: donating art to a museum, giving a vehicle to a charity, or providing professional services for free (though services are harder to value and deduct).

Volunteering Costs

If you volunteer for an ANBI organization and incur expenses that the organization does not reimburse, you may be able to deduct those costs as a donation. You can also choose to "donate" the reimbursement you are entitled to (by not claiming it from the organization).

Requirements:

The organization must be willing to reimburse the costs (you choose not to claim)
The costs must be reasonable and documented
You need a statement from the organization confirming the arrangement

Tip

A common example: you drive your own car to volunteer at a charity. The organization would normally reimburse €0.23/km. If you waive this reimbursement, you can deduct it as a donation. Over a year, this can add up to a meaningful deduction.

Cultural ANBI Multiplier

Donations to organizations with cultural ANBI status receive an extra benefit. The deductible amount is multiplied by 1.25 (a 25% bonus), up to a maximum bonus of €1,250 per year.

Example: You donate €2,000 to a museum (cultural ANBI).

Step	Calculation
Donation	€2,000
Multiplier (1.25×)	€2,500
Maximum bonus	€1,250
Deductible amount	€2,000 + €500 = €2,500
Tax saving (at 37.56%)	€939 (instead of €751)

The cultural ANBI multiplier remains active in 2026.

Common Mistakes

Not checking ANBI status — Donating to an organization without ANBI registration means no deduction. Always verify on the Belastingdienst website.
Forgetting the threshold for regular gifts — Small donations may not be deductible at all. Consider converting to periodic gifts for better tax efficiency.
Not having a written agreement for periodic gifts — Verbal commitments do not qualify. You need a signed agreement.
Breaking a periodic gift commitment early — If you stop before 5 years, the Belastingdienst can reclaim the tax benefit.
Not combining donations with your tax partner — Tax partners should combine their donations and allocate the deduction optimally.