An ANBI is a Public Benefit Institution.
You may deduct periodic and ordinary donations to an ANBI if you are taxable in the Netherlands
You must meet these conditions:
Periodic donations may be fully deducted, not ordinary donations
Your donation is a periodic gift if you meet these 3 conditions:
- You give the same amount to the same institution or association every year. It is up to you whether you want to pay your annual donation in one go or in several installments.
- You pay the amount 5 consecutive years. A longer period is also allowed.
- You have defined when your annual gift will end, for example after 5 years. If you die before this term expires, the annual donation must stop upon your death.
A regular donation is a gift that you make only once. or a donation that you make annually, but have not laid down in an agreement.
You may deduct your ordinary gift if you meet these conditions
- Your gift will go to an ANBI (public benefit institution). You can check whether the ANBI is really an ANBI with the ANBI Search Program at the Dutch "Belastingdienst".
- Your gift is voluntary. You may therefore not deduct a compulsory contribution to your church.
- You will receive nothing in return for your donation. For example, buying a lottery ticket is not a gift. Because in exchange you get the chance to win something.
- You can demonstrate that you have made the gift. This is apparent, for example, from the debits from your account. Cash donations are no longer deductible since 2021.
Do take into account the threshold and the maximum
A threshold applies to ordinary donations. You may deduct the amount above that. But no more than the maximum amount.
The threshold amount and the maximum amount depend on your threshold income.
This is the total of your income and deductible items in boxes 1, 2 and 3, but without your personal allowance. If you file a tax return online, your threshold amount will be shown on the screen where you can deduct your donations.
The threshold amount is 1% of your threshold income, but at least € 60. You may deduct what you donated more up to a maximum amount of 10% of your threshold income.
Your deduction is then: € 450 - € 270 = € 180.