What you need to know about the deductibility of donations from your income.

In Belgium, the tax deductibility of donations in 2025 (for 2024 income, to be declared in 2025) is expected to undergo a significant change, with a reduction in the tax deduction rate from 45% to 30% of the donation amount. This measure, although raising concerns in the nonprofit sector, is planned by the federal government.

Here are the general conditions and limits to remember for donations in 2025:

General conditions for deductibility

* Approved institution: The donation must be made to an institution recognized or approved by the Ministry of Finance. Only these organizations are authorized to issue the necessary tax certificates. Our association is recognized and approved.

* Minimum amount: Each donation must be at least €40 per year and per institution. It can be made up of several payments during the same year.

* Tax certificate: The recipient institution must issue you a tax certificate (receipt) for the donation. This certificate is essential to demonstrate your eligibility for the tax deduction.

* Type of donation: The donation must be made in cash or by bank transfer. Donations in kind (except for works of art recognized as cultural heritage) are generally not tax deductible. The donation must come directly from the donor and not from a fundraising or collective action.

Tax deduction rate in 2025

* The federal government plans to reduce the tax deduction rate to 30% of the donation amount starting in 2025.

Tax reduction limits

The total amount of donations for which a tax reduction is granted cannot exceed:

* 10% of your total net income, OR

* €408,130 for the 2024 income year (2025 tax year).

Important

* Even if you have received a simplified tax return proposal, if you have made tax-deductible donations, you will need to review and possibly amend your tax return to include the amount of the donations.

* Although it is no longer mandatory to attach the tax receipt to your tax return (paper or online), it is crucial to keep it, as the tax authorities may request it for verification.

It is always recommended to consult the FPS Finance website (here but in french) or a tax professional for the most up-to-date information and personalized advice, as tax legislation is subject to change. Please do not hesitate to contact us if this information is unclear or if you need more information.