For the levy of income tax in the Netherlands, qualifying gifts are tax deductible within certain limitations. A gift qualifies if donated to a (cultural) public benefit organization (in Dutch: "ANBI"), or a support foundation representing social interest institution (in Dutch: "SBBI").

A gift can entail a periodical gift or other gifts. Gifts which become payable or due at or after the moment of death of the taxpayer or a moment in relation thereto are in general not tax deductible.

Periodical gifts, are a series of fixed periodical payments ultimately ending at the moment of death of the taxpayer to qualifying institutions or societies. Periodical gifts must be based on an written agreement to making at least once a year a gift with a fixed amount during a period of at least five years.

A waiver of the right to receive compensation for work done as volunteer for a qualifying institution can under certain conditions also qualify as a gift.

Other gifts are tax deductible to the extent they exceed € 60 and 1% of the aggregate income reduced with the personal deduction, with a maximum of 10% of the aggregate income reduced with the personal deduction (2021). For periodic gifts, no such thresholds apply. All periodic gifts are tax deductible, if conditions are met.

If the taxpayer has a fiscal partner during the entire year, the amount of the qualifying gifts can be counted together. The same applies for the thresholds.

For gifts made to qualifying cultural public benefit organizations (in Dutch: "ANBI"), the tax deductible amount can be increased with 25% with a maximum of € 1,250 (2021).

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