What tax benefit do I gain when I give to charity?

Check ANBI status 

You only get tax benefits if you give money to a charity that is an ANBI or an SBBI. ANBI stands for Algemeen Nut Beogende Instelling, public benefit organisation. Check the ANBI status with the Netherlands Tax Administration (in Dutch). An SBBI is a social advocacy institution (in Dutch), Sociaal Belang Behartigende Instellingen, and is usually an association.

Deducting donations on your income tax return

Do you have a sole proprietorship or are you a partner in a vof, cv, or partnership? Then you are an entrepreneur for income tax purposes. Donations to an ANBI are deductible in your income tax return. Due to the deduction limit, the donation is tax-deductible up to a maximum of 35.75%. That is the rate for the first tax bracket. In 2025, your donation was tax-deductible up to a maximum of 35.75%.

The threshold before you can deduct donations is 1% of your total income. With a minimum of €60. Anything above that may be deducted, up to a maximum of 10% of your total income. Cash donations are not deductible.

Do you give to a cultural ANBI? Then your gift may increase by 25% for calculating the deduction, with a maximum of €1,250. When checking the ANBI status with the Tax Administration, you can see whether the charity is a cultural ANBI.
Example: Your income is €30,000 a year. The 1% threshold is €300. You give €500 to a cultural ANBI. To this, you add 25%. That is €125, making a total of €625. From this, you deduct the threshold amount of €300. This means you can deduct €325 from your taxable income. 

Periodic donation

If you give the same amount to the charity for at least 5 calendar years, you can opt for a periodic donation. To do so, enter into an agreement with the charity. Use the sample agreement for periodic donations (in Dutch) from the Tax Administration. Or have your notary confirm your periodic donation to charity. You may then deduct the donation each year without a threshold. The maximum deductible amount is €1,500,000 per year, for you and your tax partner (if applicable) combined.

With an SBBI (association), only a periodic donation is deductible. A one-off donation to an SBBI is therefore not deductible. However, the SBBI must meet these conditions:

• The association has a minimum of 25 members.
• The association has full legal capacity.
• The association is exempt from or not subject to corporate income tax.
• The association is established in the European Union, Sint Maarten, Curaçao, Aruba, Bonaire, Sint Eustatius, Saba, or in another country designated by the Tax Administration.

Deducting donations on the corporate income tax return

A bv may deduct donations to an ANBI in its corporate income tax return. The annual deduction may not exceed 50% of your profits, with a maximum amount of €100,000. You must prove the donation with a bank statement. A cash donation is not deductible.

Do you donate to a cultural ANBI? Then you may increase the deduction by 50%. The deduction may be increased by a maximum of €2,500.

Sponsorship and advertising costs are not covered by donations. These are ordinary business expenses. Is there no business basis? In that case, the gift is made for shareholder-related reasons, and the Netherlands Tax Administration regards it as a disguised dividend payment to the shareholder. You will then be liable for substantial interest tax on the gift under Box 2 of the Income Tax scheme.