Tax deduction for donations expected to decrease in 2025 - what we already know

Tax deduction for donations expected to decrease in 2025 - what we already know

Latest update: this article was supplemented with recent state of play based on the webinar "Government action and fundraising" by the non-profit organisation Ethical Fundraising and Fundraisers Belgium on September 12, 2025.

The Belgian federal government is planning to reduce the tax deduction for donations to recognized charities from 45% to 30%. This change would take effect on 1 January 2025 and would apply to all donations made from that date onward.

Although the new legislation has not yet been officially published in the Belgian Official Gazette, the reform has been confirmed in policy communications and press reports. According to the Cabinet of the Minister of Finance, no transitional measures, which also means that the reduction will apply retroactively to all gifts from 1 January 2025.

In addition, the same bill contains a second change: the minimum amount for deductible donations (now €40) will not be indexed until 2030 (Article 41). As a result, the threshold will remain unchanged for years to come, despite inflation.

For non-profit organizations, this change may require extra efforts in 2025 to maintain donor trust and engagement. Clear and transparent communication will be more important than ever.

DSC agrees with Erik Todts' advice. The president of the non-profit organisation Ethical Fundraising advised at the Day of the Fundraiser (Ghent, 24 June 2025) to take this change into account in your donor communications now, for example by:

• No longer mentioning any percentage, but simply referring to “a donation with tax deduction”;
• Or still mentioning 45%, but with a short explanation that this benefit may be reduced to 30% for donations from 1 January 2025 onwards.

At DSC, we are closely monitoring this development. We remain fully committed to supporting our organizations with advice, copywriting and strategic fundraising guidance, to help them succeed even in a shifting fiscal landscape.

Questions?

Would you like to discuss how your organization can respond to this? Or are you looking for support in communicating with your donors? Feel free to contact us.