Taxes in a non-profit organisation (vzw)
What are all the taxes that your organisation might have to pay?
More questions?
Contact Inez Adriaensen
Last updated on 28.07.2025
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Legal entities tax
Non-profit organisations need to file an annual tax return for legal entities tax (rechtspersonenbelasting). You have to submit your return using the BIZTAX system.
Most small non-profit organisations can file a blank or ‘zero’ tax return, however, so in practice they don’t actually pay any tax.
Please note, it is compulsory to file the return, even if your return is blank. The tax authorities don’t send reminders!
Or corporation tax?
Since 2019, non-profit organisations have been permitted to conduct unlimited trading or commercial activities.
If your non-profit organisation’s commercial activities are more than incidental, which means they account for the majority of the organisation’s activities, your organisation will no longer be eligible for the advantageous legal entities tax ('rechtspersonenbelasting'). Instead, it will be liable for corporation tax ('vennootschapsbelasting'). This also means you can no longer work with volunteers.
VAT
Non-profit organisations may well be subject to VAT!
If your organisation is liable for VAT, it must keep VAT accounts and add VAT to its invoices, but it can also deduct VAT from its purchases.
VAT liability, exemptions, rates, mixed VAT payers, etc. are a complex subject. There are many rules, exceptions, exceptions to the exceptions and possible deals to be made. The financial consequences of an incorrect interpretation of the rules can be immense!
We advise you to obtain thorough and extensive advice from your accountant and the VAT authority.
You can prepare well by reading more about VAT at Cultuurloket (in Dutch).
Tax slips
If you have employees, association workers and/or freelancers, you or your accountant will need to issue an annual tax slip (fiscale fiche) for them and transmit it using BIZTAX.
The deadline for your employees is the end of June, and your payroll company will deal with this. If you have freelancers who work through a social bureau for artists (SBK), the SBK will issue and transmit their tax slips.
You may need to issue a 281.27 tax slip for your association workers yourself! This deadline is on 1 March! Find out more under ‘Article 17 – administration for organisations’.
Asset tax
Non-profit organisations also have to pay annual asset tax (patrimoniumtaks). This is a wealth tax, or in other words a tax on the property owned by the organisation.
The association’s assets or property means:
- all immovable property such as a purchased building or studio and/or the furnishings of a purchased or rented property;
- movable property such as a car or music system belonging to the organisation, costumes, scenery, office equipment, etc;
- receivables such as outstanding invoices or promised subsidies, i.e. money that still has to be paid to the organisation.
If the assets of your non-profit organisation are less than 50,000 euros, you don’t have to pay any asset tax and neither do you need to file (or continue filing) returns!
What if the assets of your non-profit organisation are more than 50,000 euros? In that case, you will have to calculate your asset tax and pay it by 31 March at the latest.
Don’t wait until you receive notification from the registration office. Take the initiative yourself in good time!
Cultuurloket has a comprehensive and clear explanation of how to calculate and declare asset tax (in Dutch).
Tax on purchases and bequests
Like a natural person, a non-profit organisation has to pay registration duties, for example on notarial deeds for donations, the purchase of a building, etc.
A vzw also has to pay inheritance tax if it receives a bequest.
Find out more
Does your non-profit organisation have an external accountant? They will certainly be able to inform you about taxes, tax obligations and returns. It is a good idea to check this with your accountancy firm or accountant.
But you can also do it for yourself, of course. Feel free to ask for help from Cultuurloket or VSDC.
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*Disclaimer: This web page offers practical guidelines and is not intended to replace legal advice. Always consult a professional for specific questions.*