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

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 measureswill be introduced, meaning the reduced deduction would apply to the entire calendar year of 2025.

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 the advice of Erik Todts. The chairman of the non-profit organisation Ethical Fundraising recommended on Fundraiser’s Day (Ghent, 24 June 2025) that you already take this change into account in your donor communications, 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.