The tax deductibility of donations in Belgium will drop from 45% to 30% starting from the 2026 tax year, which corresponds to the 2025 income year.
This change was part of the Arizona coalition agreement and was approved by parliament in mid-December.
Under the new rules, a minimum donation of €40 will no longer yield a €18 tax benefit but instead €12.
The reduced rate will also apply to donations made at the beginning of 2025.
Only donations to recognised organisations are eligible for tax deductions, with the organisation issuing a tax certificate to the donor.
