TL;DR
Giving from the Netherlands to a cause in Ukraine can still lower your income tax, and tax-deductible donations for Ukrainian children are no exception. In 2026, there are two ways a gift can count: as an ordinary gift above a threshold, or as a periodic gift that is deductible in full. In both cases, the key is who receives your money. Here’s what you need to know before you donate to Ukraine.
Donations supporting Ukraine may be deductible for Dutch personal income tax purposes when received by an ANBI, a public benefit organization recognized by the Dutch Tax Administration. Spending the funds in Ukraine does not, in itself, prevent a deduction. Eligibility also depends on the donation meeting the applicable conditions and the donor being entitled to claim Dutch tax relief.
Under the Belastingdienst rules, four common scenarios show how this works:
A charity registered outside the Netherlands, whether in Ukraine or another country, qualifies only if it has been granted ANBI status by the Dutch Tax Administration. Without this status, donations made directly to the charity are not tax-deductible. For most supporters, the simplest option is to donate through a Dutch ANBI that funds charitable work in Ukraine. The Children of Heroes Fund receives donations from the Netherlands through Stichting Children of Heroes of Ukraine, a Rotterdam-based foundation with ANBI status.
If you’d like to support Children of Heroes, use these details:
ANBI status confirms whether donations are eligible for tax deductions. To independently assess how a charity operates, look for CBF Recognition, a quality mark awarded by the Dutch charity regulator. You can check whether a charity holds this recognition by searching for its name in the CBF register. The Children of Heroes Fund holds CBF Recognition and is listed in the register.
Ordinary gifts, whether one-off donations or recurring donations made without a written agreement, are tax-deductible only to the extent that they exceed a certain threshold. For the tax deduction, this threshold is 1% of your threshold income, with a minimum of €60. There is also a maximum deduction limit of 10% of that same income.
Threshold income, known as drempelinkomen in Dutch, is your income from boxes 1, 2 and 3 before personal deductions. If you have a fiscal partner, you must combine both partners’ ordinary gifts and threshold incomes when calculating the deduction.
Here’s how the deduction works for someone with a threshold income of €50,000 who makes monthly donations by card:
|
Monthly gift |
€20 |
€60 |
|
Threshold income |
€50,000 |
€50,000 |
|
Threshold, 1% |
€500 |
€500 |
|
Given in a year |
€240 |
€720 |
|
Deductible as an ordinary gift |
€0 |
€220 |
If you donate €20 a month, your annual total of €240 falls below the threshold, so none of it is tax-deductible. At €60 a month, your annual donations reach €720. The first €500 falls below the threshold, leaving €220 that you can deduct.
A qualifying periodic gift is deductible without the threshold or 10% limit that applies to ordinary gifts, subject to the annual cap below. The following conditions apply:
In both 2025 and 2026, the annual deduction limit for periodic gifts is €1,500,000 for you and your fiscal partner combined, if applicable.
The Dutch Tax Administration provides a standard form for the periodic gift agreement, called Overeenkomst periodieke gift in geld. The charity completes its section, including a transaction number used to record your agreement. The form also allows you to include conditions for ending the gift early, such as losing your job, becoming unable to work, or the charity losing its ANBI status.
If a qualifying agreement is concluded before the relevant donations are made, either annual amount from the earlier example, €240 or €720, can qualify for deduction from the first euro. Earlier donations cannot retrospectively be treated as periodic gifts.What you get back depends on your income tax rate. In 2026, the tax benefit is limited to 37.56% of the deducted amount, even if you’re in the highest tax bracket. This means a €720 periodic gift returns up to about €270. Without a written agreement, a monthly card donation remains an ordinary gift, no matter how long you continue giving.
To arrange a periodic gift to the Children of Heroes Fund, email donations_nl@childrenheroes.org to ask about setting up an agreement. Include the amount you plan to donate each year and how many years you intend to give.
You claim gifts to an ANBI on your Dutch income tax return, known as the aangifte inkomstenbelasting, for the year in which you made them. If you file online, the Dutch Tax Administration automatically fills in your threshold in the section where you report your gifts. Enter the amounts you gave to ANBIs during the year. If you have a fiscal partner, include both partners’ gifts.
Make sure you keep two types of records:
Your donation to the Children of Heroes Fund helps children who have lost one or both parents because of the war. The Fund provides education, psychological support, medical care, and humanitarian aid as children grow up, supporting them until they reach adulthood. As of September 1, 2026, the Fund supports 17,263 children.
Monthly donations are especially valuable for this kind of long-term support. A child’s needs evolve over the years, from their first sessions with a psychologist to preparing for another school year. Regular donations give the Fund a reliable source of funding to plan ahead and provide ongoing support. You can change or cancel an ordinary monthly donation at any time. A periodic gift agreement involves a commitment of at least five calendar years, and early termination may affect your entitlement to tax relief.
Start giving monthly and help support a child’s care for years to come.
Stichting Children of Heroes of Ukraine, based in Rotterdam, has ANBI status (RSIN 865197519). Donations received by this Dutch foundation may qualify for Dutch personal income tax relief, subject to the applicable conditions and limits. Before donating, check that the recipient shown on the donation form is Stichting Children of Heroes of Ukraine.
For ordinary gifts, only the amount exceeding 1% of your threshold income is deductible, with a minimum threshold of €60. A periodic gift is deductible from the first euro, with no minimum threshold.
Only if you have a written agreement to donate the same amount each year for at least five years. Without this agreement, your monthly donations are treated as ordinary gifts.
No. Cash gifts are never deductible in the Netherlands, even when made to an ANBI.
Only if the charity has ANBI status. Otherwise, you can make a tax-deductible donation through a Dutch ANBI that supports charitable work in Ukraine.
If you live outside the Netherlands, you may still qualify for Dutch gift deductions if you are a qualifying non-resident taxpayer. Any tax relief in your country of residence depends on its local rules. Consult a tax adviser about your eligibility. If you are based in the US, you can also read our US guide.
This article is general information and is no substitute for tax advice. Consult a tax advisor about your situation.
Sonmansstraat 68 A1 Rotterdam, The Netherlands 3039DM
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Children of Heroes operates through separate legal entities in the Netherlands, Ukraine and the United States. This website is run by Stichting Children of Heroes of Ukraine (Chamber of Commerce number: 90057724). News and media materials may describe programs and activities of other Children of Heroes entities. Each item states which entity it relates to. Read more
Sonmansstraat 68 A1 Rotterdam, The Netherlands 3039DM
Children of Heroes operates through separate legal entities in the Netherlands, Ukraine and the United States. This website is run by Stichting Children of Heroes of Ukraine (Chamber of Commerce number: 90057724). News and media materials may describe programs and activities of other Children of Heroes entities. Each item states which entity it relates to. Read more
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З перших днів повномасштабного вторгнення Юрій пішов добровольцем на фронт. На жаль, чоловік загинув під Бахмутом. Ця трагедія стала справжнім ударом для його дружини Галини та двох донечок — 13-річної Таїсії та 11-річної Іринки. Емоційний стан донечок був вкрай нестабільним: вони закрились в собі.
Від фонду «Діти Героїв» сімʼя Найдухів отримала можливість поїхати до табору «Воловець» у Карпатах. Це табір психоемоційної стабілізації для сімей, що постраждали від війни. З перших днів у таборі розпочались позитивні зміни. Вони ходили в гори, малювали, співали, купалися в чанах. Галина каже, що вона вперше після трагедії добре спала. А дівчата, які категорично відмовлялись йти до психолога, після табору самі висловили бажання розпочати роботу з фахівцем!
