A donation to a charitable institution (ANBI) can be tax deductible up to a maximum of 10% of your total income. There are two types of donations:
- One time donations are deductible if the receiver is a charitable institution (ANBI) listed as such by the Dutch tax authorities. The amount paid should be more than a minimum of EUR 60 and should exceed 1% of your total income. The maximum deductible amount is 10% of your total income.
- Periodic donations are deductible if the donation is officially reported at a notary and the same gift is done on a regular basis (i.e. monthly, annually, etc.). In addition, the periodic donations must cover a period of at least 5 years and the donations have to end when you die. There is no threshold or maximum deductible amount.