Are donations tax-deductible in the Netherlands in 2026? A freelancer guide

When are donations tax-deductible for freelancers in the Netherlands in 2026?

In 2026, a donation is deductible in the Netherlands only if it is made to an eligible organisation (for example an ANBI, a cultural ANBI, certain associations, or a supporting SBBI), is voluntary, and you receive nothing in return. Cash donations are never deductible. Ordinary gifts use a 1% threshold (minimum EUR 60) and a 10% cap; periodic gifts have no threshold but a EUR 1,500,000 annual cap.

Donations you pay in calendar year 2026 are claimed in your 2026 income tax return (aangifte inkomstenbelasting), usually filed by the date on your tax letter (often 1 May in the following year). Browse the [Knowledge Hub](/knowledge-hub) for more freelancer accounting guides. If you are also dealing with filing deadlines, see the guide on [VAT returns in the Netherlands](/knowledge-hub/vat-returns-netherlands-expat-freelancer-guide).

Always confirm the recipient is eligible before you donate. For ANBIs, use the Belastingdienst ANBI check and look at the start date (begindatum) and any end date (einddatum): a gift is deductible only from the start date, and gifts after the end date are not deductible. Keep your proof (for example bank transfers and written agreements) so you can support the claim if asked.

• Donate only to an ANBI or cultural ANBI, or to an eligible association/SBBI (not to individuals).
• Make the payment non-cash (bank transfer is the standard).
• Ensure the donation is voluntary and you get no benefit in return (no ticket, lot, or service).
• Classify it correctly: ordinary gift (gewone gift) vs periodic gift (periodieke gift).
• Check the key numbers: 1% threshold (minimum EUR 60), 10% cap, and the EUR 1,500,000 cap for periodic gifts in 2026.
• Store evidence and keep your records for at least 7 years if you are an entrepreneur with a business administration.

How do you calculate the deduction for ordinary donations (gewone giften) in 2026?

For an ordinary donation (gewone gift), you can deduct only the part above your threshold. The threshold is 1% of your threshold income (drempelinkomen) with a minimum of EUR 60. Your total deduction for ordinary gifts is capped at 10% of your threshold income. If the gifts stay below the threshold, the deductible amount is EUR 0.

Threshold income (drempelinkomen) is calculated over your boxes 1, 2 and 3 without your personal deductions (persoonsgebonden aftrek). If you have a fiscal partner (fiscale partner), you combine both partners ordinary gifts and also combine both threshold incomes to compute one threshold and one 10% cap.

What counts as a periodic donation (periodieke gift) and how do you set it up?

A periodic donation (periodieke gift) is deductible if three conditions are met: you donate the same amount to the same organisation each year, you pay in 5 calendar years in a row (or longer), and the agreement states when the donation ends. The gift must be documented in a notarial deed or a written agreement. In 2026 the deductible amount has no threshold, but it is capped at EUR 1,500,000 per year.

You can set up a written periodic-gift agreement without a notary and you do not send the form to the tax authority; you and the recipient keep it. Use the official agreement templates and make sure the recipient fills in the RSIN (the recipient legal identification number used in the templates). Pay by bank transfer so each yearly payment is traceable.

If the donation stops before 5 years, the deduction may change. For example, if your agreement does not include a clause that ends the donation when your income drops, the payments may no longer qualify as periodic gifts; depending on the facts, they can still qualify as ordinary gifts (so the 1%/EUR 60 threshold and 10% cap can apply). Agreements entered into before 4 October 2022 at 16:00 can be fully deductible until 2027.

• Pick the recipient and confirm ANBI/cultural ANBI status (or association eligibility) before you sign anything.
• Agree a fixed annual amount (for example EUR 1,000 per year) and a duration of at least 5 calendar years.
• Sign an agreement: notarial deed or a written agreement using the official templates.
• Make each payment non-cash (bank transfer) and keep the payment confirmations.
• Store the agreement and your payment proof; keep business records at least 7 years.
• Check the 2026 ceiling: periodic gifts are capped at EUR 1,500,000 per year.

How does the cultural ANBI bonus (25% uplift) work in 2026?

If you donate to a cultural ANBI, you may increase the amount used for the deduction by 25%. The extra 25% is capped at EUR 1,250 per year. The 25% uplift applies to both ordinary and periodic gifts, but ordinary gifts still have the 1% (minimum EUR 60) threshold and the 10% cap. You must verify that the recipient is registered as a cultural ANBI.

A cultural ANBI is an ANBI that is designated as cultural (for example a museum, library or theatre). You can check this status via the ANBI register. The bonus is applied in your calculation: you first add the 25% uplift (up to EUR 1,250) and then apply the ordinary-gift threshold and cap if it is an ordinary gift.

If you also do sponsorships or business gifts, keep them separate from private donations in your records. A sponsorship invoice with VAT usually belongs in your profit-and-loss and VAT administration, while a private donation belongs in the personal-deduction part of the income tax return. For other business cost rules, see the guide on [deductible expenses for freelancers](/knowledge-hub/deductible-expenses-freelancers-netherlands).

Are business sponsorships and company donations treated differently for tax and VAT?

With a counter-performance (advertising/publicity), a payment is sponsorship and can be a deductible business cost. Without a counter-performance, it is a donation and you use the gift-deduction rules instead. If you donate via a BV, gifts to an ANBI/SBBI are deductible up to 50% of profit with a EUR 100,000 yearly cap. For VAT, input VAT on gifts is deductible only up to EUR 227 (ex VAT) per recipient per year.

If you pay money and receive a counter-performance (for example logo placement), the payment is sponsorship rather than a donation. Sponsorship is treated like a marketing or advertising cost and the recipient normally charges VAT on the counter-performance. Keep a signed sponsor contract plus evidence of the visibility (screenshots, photos) so you can show there was a counter-performance and the costs were business-related.

If you pay without any counter-performance, treat the payment as a donation and use the gift-deduction rules in the income tax return. If you operate via a BV, the corporate gift deduction is limited to 50% of profit and EUR 100,000 per year. Separately, VAT has a EUR 227 (ex VAT) threshold per recipient per year for input VAT on gifts and relationship gifts.

• Decide first: donation (no counter-performance) or sponsorship (advertising/publicity).
• If it is sponsorship, put the counter-performance in writing and keep evidence (photos, links, invoices).
• If it is a donation, ensure the recipient is eligible (ANBI/cultural ANBI/eligible association or SBBI).
• Track which legal vehicle paid: private, sole proprietorship, or BV (the limits differ).
• For BV donations, keep within 50% of profit and the EUR 100,000 yearly cap; apply the cultural uplift rules only if the recipient is a cultural ANBI.
• For VAT on gifts/relationship gifts, monitor the EUR 227 (ex VAT) threshold per recipient per year for input VAT deduction.

What evidence should you keep, and what happens if the donation cannot be proven?

To claim a donation deduction, you must be able to prove the donation with written evidence, such as bank statements. For periodic gifts, keep the signed agreement and payment proof. Businesses and self-employed persons have a legal record-retention duty of 7 years (and 10 years for certain real-estate data), so store donation documents accordingly. If evidence is missing or the recipient is not eligible, the deduction can be denied and your assessment corrected.

Treat donation documentation like any other tax-relevant file: keep the contract (for periodic gifts), the payment trail, and the recipient eligibility proof (ANBI/cultural ANBI status at the time of the donation). If the tax authority asks questions during a check, having complete evidence avoids delays and reduces the risk that the deduction is disallowed and tax must be paid back (possibly with tax interest).