In the Netherlands, giving isn't just a kind act—it's also encouraged through tax benefits. If you've ever considered donating to a foundation with ANBI status (Algemeen Nut Beogende Instelling), you might already know that your contribution can help support meaningful causes. But did you also know it can provide you with financial advantages in your tax return?
Co-Founder of Xtroverso | Financial Strategist
Linda Pavan brings precision and expertise to Xtroverso, specializing in financial and tax solutions. Her dedication to empowering businesses ensures every decision is backed by clarity and confidence.
In this article, I'll explain what ANBI status means, the tax benefits of donating to such organizations, and how you can make the most of your generosity while also being tax-smart.
What Is an ANBI?
ANBI stands for Algemeen Nut Beogende Instelling, which translates to "Public Benefit Organization." These are foundations or charities that meet specific criteria set by the Dutch Tax Authority. They must serve the public good and allocate at least 90% of their efforts to charitable or public benefit activities.
Examples of ANBI organizations include charities focused on education, healthcare, culture, environmental protection, and social welfare. You can check if a foundation has ANBI status by visiting the official ANBI registry on the Belastingdienst website.
The Tax Benefits of Donating to an ANBI
When you donate to an ANBI, your generosity can result in significant tax savings. Let's break down the main benefits:
Tax Deduction for Donations
Donations to ANBI foundations can often be deducted from your taxable income. This means your donation reduces the amount of income on which you have to pay tax, lowering your overall tax bill. As of 2025, due to the deduction limitation, gifts are deductible at a maximum of 37.48%, which is the rate of the first tax bracket.
Flexibility in Donation Types
Both one-time and recurring donations (periodieke giften) are eligible for deductions. However, recurring donations offer even greater benefits, as there's no minimum or maximum threshold when you commit to donating a fixed amount over at least five years. For individuals, the deductibility of periodic gifts in income tax will be significantly increased from €250,000 to €1.5 million as of January 1, 2025.
Reduced Gift and Inheritance Tax
If you leave money or assets to an ANBI in your will, these are exempt from gift and inheritance tax. This ensures your contribution goes entirely to the cause you care about, rather than being diminished by taxes.
Cultural ANBI Bonus
If you donate to a cultural ANBI (organizations focused on art, culture, or heritage), you can receive an extra tax benefit. Your donation is increased by 25% for tax deduction purposes, up to a maximum of €1,250 per year. This means a €100 donation is treated as €125 in your tax return!
Why It's Worth Donating to an ANBI
Donating to an ANBI is a win-win: you contribute to a cause you believe in, and you receive tax benefits as a reward for your generosity. It's also an opportunity to make a bigger impact. Since ANBIs don't pay taxes on donations, every euro you give directly supports their mission.Moreover, recurring donations allow you to budget your giving over time while enjoying consistent tax benefits. And if you're passionate about culture, the bonus deduction for cultural ANBIs makes supporting the arts even more appealing.
Making a donation to an ANBI foundation is more than just a kind gesture; it's a thoughtful way to give back to society while being financially savvy. Whether it's a one-time contribution or a long-term commitment, your support can create lasting change while offering you valuable tax benefits.
Tax Benefits of Donating to a Foundation with ANBI Status in the Netherlands