Donations deduction from tax: how it works in 2026

What is the donations deduction?

The donations deduction is a deduction in the income tax. If you give money to a recognised organisation — a so-called ANBI or support foundation SBBI — you may deduct that amount from your taxable income. As a result, you pay less income tax.

How much tax you save depends on your tax bracket. In 2026 you pay in box 1 a rate of 36.97% on the first ± €75,500 and 49.50% above that. A deduction of €500 already quickly yields €185 of tax savings.

Two types of donations: regular and periodic

There is an important distinction between two types of donations deduction. The difference determines how much you can deduct and whether a threshold applies.

1. Regular donation (one-off or incidental)

A regular donation is a one-off donation to an ANBI, without commitment for the future. A threshold and a maximum apply here:

• Threshold: you may only deduct the part above 1% of your threshold income (minimum €60).
• Maximum: you may deduct a maximum of 10% of your threshold income.

The threshold income is your aggregate income (box 1 + 2 + 3) before deductions, but after the own-home debt correction. For partners, both threshold incomes are added together.

2. Periodic donation (multi-year, fixed)

A periodic donation is a fixed annual donation to an ANBI or association, fixed in a written agreement for a minimum of 5 years. The major advantages are:

• No threshold — you deduct the full amount.
• No maximum — large donations are also fully deductible.

Previously, a periodic donation had to be recorded through a notary. Since 2014, a simple written agreement with the ANBI is sufficient — many charities offer a standard form.

Example calculation: how much tax do you save?

Situation: regular donation

Suppose your threshold income is €45,000. You donated a total of €900 to charities with ANBI status in 2026.

Situation: periodic donation (same amount)

* Indicative example calculation. The actual tax benefit depends on your income, tax bracket and total deductions. We calculate this exactly for you.

Which organisations are deductible (ANBI)?

Donations are only deductible to organisations with official ANBI status or to a support foundation SBBI. Examples of organisations with ANBI status:

• Charities and charitable institutions (e.g. KWF, Red Cross, Doctors Without Borders)
• Churches and religious communities
• Museums, orchestras and other cultural institutions
• Scientific funds and universities
• Sports clubs (only via a support foundation SBBI)

Donations to political parties, commercial institutions or private individuals are not deductible. Always check beforehand whether the recipient has valid ANBI status — even charities can lose their status.

Cultural ANBI: extra benefit

Do you give to a cultural institution with ANBI status (e.g. a museum, theatre or library)? Then a multiplier of 125% applies: you may deduct 125% of your donation instead of 100%. A donation of €200 to a cultural ANBI thus yields a deduction of €250. This is capped at €1,250 of extra deduction per year (so a maximum of €1,000 donation for the extra benefit).

How do you process donations in your tax return?

In the income tax return you enter your donations under the heading "Donations" in the deductions menu. You fill in the following:

• The name of the ANBI organisation
• The RSIN number of the organisation (listed on their website or in the ANBI register)
• The donated amount
• Whether it concerns a regular or periodic donation

With a periodic donation you also attach the written agreement (or keep it at hand — the Belastingdienst (Dutch tax authority) may ask for it). You do not have to send the agreement along with your tax return.

Are cash donations deductible?

Technically yes, but in practice it is difficult to prove. The Belastingdienst only accepts cash donations if you have a receipt or an official acknowledgment from the organisation. Do you prefer to give in cash? Always ask for a written confirmation. Donations via bank are easier to prove and are preferable.

Donations and tax partnership

Do you have a tax partner? Then your donations are added together for the calculation of the threshold and the maximum. You can divide the deduction between you as you wish — this can be beneficial if one partner falls into a higher tax bracket.

The threshold is also calculated based on the combined threshold income. Bear in mind: a higher combined income means a higher threshold, which sometimes makes the regular donations deduction less attractive.

Donations as a self-employed person or entrepreneur

Donations from your private situation always fall under the above rules (ANBI, threshold, maximum). Note: donations you make from your business (sole proprietorship or BV) count as business costs and fall under different rules. As a self-employed person with a sole proprietorship, you cannot enter donations as a business deduction — this goes via the private tax return.

Process donations in your tax return — let us help

Many people miss the donations deduction simply because they forget to enter it, calculate the threshold incorrectly or do not know that a periodic donation can be so much more beneficial. We check your tax return for all possible deductions — including donations, healthcare costs, mortgage interest deduction and more.

We help residents of the entire municipality of Zaanstad: in Zaandam, Krommenie, Assendelft, Wormerveer and surroundings. At your home or online via video call — you choose yourself.