Non-profits · Money and obligations
Annual tax on non-profit assets: how much to pay by 31 March?
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Every year, by 31 March before noon at the latest, a non-profit association (ASBL/vzw) whose assets exceed €50,000 files a return and pays the annual tax compensating for inheritance tax (taxe annuelle compensatoire des droits de succession): 0.15% from 50,000 to €250,000, 0.30% up to €500,000, 0.45% above that. The old rate of 0.17% above €25,000 has no longer applied since tax year 2024.
The 62.3% reduction that certain sectors enjoyed was annulled by the Constitutional Court, with its effects maintained until 31 December 2026 at the latest.
The rates
| Asset band | Rate |
|---|---|
| Up to €50,000 | 0% |
| From €50,000 to €250,000 | 0.15% |
| From €250,000 to €500,000 | 0.3% |
| Above €500,000 | 0.45% |
The base is the market value of the assets on 1 January, Belgian and foreign, without deducting debts except in specific cases. Cash and the working capital of the activity are not included. Below €50,000, there is neither tax nor return.
Examples
| Assets | Tax, general case | 2026 tax, sector with reduction |
|---|---|---|
| €40,000 | €0.00 | €0.00 |
| €100,000 | €75.00 | €0.00 |
| €300,000 | €450.00 | €94.65 |
| €750,000 | €2,175.00 | €398.25 |
| €2,000,000 | €7,800.00 | €2,193.00 |
The 62.3% reduction: until when?
The law granted a 62.3% reduction of the base to certain sectors: healthcare, sport, education, culture, sheltered workshops, community health centres (maisons médicales), shelters, archives… The Constitutional Court annulled it in judgment No. 159/2025 of 4 December 2025, but maintained its effects until 31 December 2026 at the latest.
Our reading: it still applies to the tax due on 31 March 2026, but no longer to the tax due on 31 March 2027, unless a new law is passed. We had found none as of 20 October 2026. This is an interpretation, not a legal text: check it before acting.
Calculate your non-profit’s tax
Enter the value of the assets on 1 January: Indexo applies the rates by band and, for 2026, your sector’s reduction. Nothing is sent.
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Frequently asked questions
Does my non-profit have to pay the assets tax?
Only if its assets on 1 January exceed €50,000, excluding cash and the working capital of the activity. Below that, there is neither tax nor return.
When must the assets tax be paid?
Return and payment by 31 March at the latest, before noon.
Does the 0.17% rate still exist?
No: since tax year 2024, the rates have been progressive by band, from 0% to 0.45%.
What next?
- The year’s obligationsAccounts, UBO, general meeting.
- Non-profit taxes and VATLegal entities tax or corporate income tax, VAT, Peppol.
The whole Non-profits section
Volunteers and workers
Money and obligations
- My non-profit’s annual accounts
- The year’s obligations
- Donations and tax reduction
- Annual tax on non-profit assets
- Taxes and VAT
Sources
Parameters in force on 1 October 2026. Each parameter links to its source, the official one where it exists; a secondary source is flagged as such.
- Communiqué de presse, arrêt n° 159/2025 du 4 décembre 2025 (taxe annuelle compensatoire des droits de succession), Constitutional Court.
- Fiche info : taxe patrimoniale (version du 5 février 2025), Diocese of Namur (secondary source).
- Réforme de la taxe sur le patrimoine pour les ASBL, les AISBL et les fondations privées, Baker Tilly (secondary source).
- Taxe patrimoniale : la Cour constitutionnelle invalide le mécanisme de neutralisation tout en maintenant ses effets jusque fin 2026, Unisoc (secondary source).
- Taxe patrimoniale 2026 : ce que les ASBL et fondations doivent savoir avant le 31 mars, Deg & Partners (secondary source).