Non-profits · Money and obligations
Donations to a non-profit: 30% tax reduction in 2026
Updated on
A donation of at least €40 a year to an approved institution entitles you to a tax reduction of 30%: a donation of €100 really costs you €70. The rate was 45% up to donations made in 2024; it is 30% for donations paid since 1 January 2025.
What a donation really costs
| Donation | Tax reduction | Real cost |
|---|---|---|
| €50 | €15.00 | €35.00 |
| €100 | €30.00 | €70.00 |
| €500 | €150.00 | €350.00 |
| €1,000 | €300.00 | €700.00 |
The reduction lowers the tax you owe: if your tax is zero, it gives you nothing. The base is limited to 10% of your total net income and to €408,130; Wikifin shows €420,930, the amount without the freeze decided for tax years 2026 to 2030.
For the non-profit
- Only approved institutions can issue a tax certificate. Approval requires, among other things, that most of the activities fall within the fields recognised by law.
- The certificate (tax form 281.71, fiche 281.71) must show the donor’s national register number: tax year 2026 was the last one in which the authorities tolerated its absence.
- Donations in kind: only works of art qualify for the reduction.
Calculate the reduction for your donations
Enter the amount given to each approved institution: Indexo applies the €40 minimum, the 30% rate and the ceilings. Nothing is sent.
The tool could not be displayed. Reload the page (Cmd + Shift + R on a Mac, Ctrl + F5 on a PC).
Frequently asked questions
Is the reduction for donations still 45%?
No: 30% for donations paid since 1 January 2025 (Act of 18 December 2025, with retroactive effect). The 45% rate applied up to donations made in 2024.
Do you have to give at least €40?
Yes, at least €40 per institution over the year; several small donations to the same institution are added together.
Why does the non-profit ask for my national register number?
Because it must appear on the tax certificate: without it, the donation can no longer be taken into account.
What next?
- Year-end tax checklistDonations, pension savings, childcare: what each expense gives you back.
- The year’s obligationsWhat the non-profit has to do every year.
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.
- Les dons (updated on 5 January 2026), Wikifin (FSMA).
- Loi du 18 décembre 2025 portant des dispositions diverses : impact pour les associations et fondations, IBR-IRE (secondary source).
- Circulaire 2026/C/6 relative au gel de l’indexation de dépenses fiscales (6 January 2026), Forum for the Future (Deg & Partners) (secondary source).
- Déclaration fiscale 2026 : tout ce qu’il faut savoir (5 May 2026), RTBF (secondary source).