In most countries a donation to a recognized charitable organization gives you some tax relief: a deduction from your taxable income, a tax credit, or a share of your income tax you can assign to an organization. How much, and to which organizations, is decided by your own tax authority. WhyDonate gives you a receipt for every donation.
In every country below, relief only applies to gifts to organizations the tax authority recognizes, so a donation to a private person's fundraiser usually does not qualify.
The tables below summarise the rules per country. Each row was checked in September 2026 against the source listed at the end of this article. They are general information, not tax advice: tax laws differ per country and change every year, so check the current rules with your national tax authority before you rely on a figure.
How do I get a receipt?
Click Download receipt straight after donating. The same link is in your confirmation email, and the receipt is also in your WhyDonate account.
Tax-efficient giving in Europe and the UK
Country | Tax benefit type | Deduction/credit limit | Claim method | Documentation required |
|---|---|---|---|---|
Austria | Deduction from income | Up to 10% of your total income for the year, for gifts to approved organizations | Automatic: the organization reports the gift to the tax office | Give the organization your first name, surname and date of birth |
Belgium | Tax reduction | 30% of the amount given, for gifts made since 2025 of at least €40 a year to one recognized institution | Annual tax return | Tax certificate from the institution; keep it, you do not attach it |
Bulgaria | Deduction from taxable income | Up to 5% of your annual tax base for most public-benefit recipients, with higher caps for some specified recipients; 65% in total | Annual tax return | Copies of documents proving the recipient and the gift |
Croatia | Increase of your personal allowance | Up to 2% of the receipts on which you file your annual return, for gifts for cultural, educational, scientific, health, humanitarian, sports or religious purposes | Annual tax return | Proof of payment to the organization's account |
Cyprus | Deduction from taxable income | Gifts to approved charities are deductible | Annual tax return | Receipts from the charity |
Czech Republic | Deduction from the tax base | At least 2% of the tax base or CZK 1,000 in gifts; at most 30% of the tax base for 2022 to 2026 | Annual tax return, or your employer's annual tax settlement | Confirmation of the gift from the recipient |
Denmark | Deduction from taxable income | Up to DKK 20,000 in 2026 (DKK 19,000 in 2025) | Automatic: the organization reports the gift | Give the organization your CPR number |
Estonia | Deduction from income | Up to €1,200 a year together with training expenses and housing loan interest, and no more than 50% of your taxable income, for gifts to listed organizations | Pre-filled in your tax return from what the organization reports | Proof of the gift, if you add it yourself |
Finland | Deduction from earned income | Only for gifts of €850 to €500,000 to a publicly funded university or other higher education institution in the EEA, for science or art | Annual tax return | Proof of the gift |
France | Tax reduction | 66% of the amount given, on gifts up to 20% of your taxable income; the excess carries forward for 5 years. 75% on gifts up to €2,000 to organizations helping people in difficulty | Income tax return (form 2042 RICI) | Tax receipt from the organization |
Germany | Deduction from income | Up to 20% of your total income (Gesamtbetrag der Einkünfte) | Income tax return (Anlage Sonderausgaben) | Zuwendungsbestätigung (donation certificate); for gifts up to €300, a bank statement is enough |
Greece | Tax reduction | 20% of the amount given, when your gifts total more than €100 in the year, on gifts up to 5% of your taxable income | Annual tax return | Receipt from the recipient |
Hungary | Share of income tax assigned | Relief is not a deduction for the gift itself: you can assign 1% of your income tax to a registered civil organization, and another 1% to a religious community | Declaration to the tax authority (NAV) | None |
Iceland | Deduction from income | ISK 10,000 to ISK 350,000 a year per person, for gifts to organizations on the public benefit register | Annual tax return | Written confirmation from the organization |
Ireland | Tax reclaimed by the charity | For gifts of €250 or more a year, the charity reclaims tax at 31% of the grossed-up amount; you get no personal relief | The charity claims, using your certificate | CHY3 (valid 5 years) or CHY4 (valid 1 year) certificate, given to the charity |
Latvia | Tax refund | 25.5% of what you give (2025 income), on up to €600 a year together with other eligible expenses, and no more than 50% of your taxable income | Annual income declaration | Proof of payment to a public benefit organization |
Lithuania | Share of income tax assigned | Relief is not a deduction for the gift itself: you can assign up to 1.2% of your income tax to organizations with support-recipient status | Request to the tax authority (VMI) | None |
Luxembourg | Deduction from income | Gifts of at least €120 a year in total, up to 20% of your total net income or €1,000,000; the excess carries forward for 2 years | Annual tax return | Proof of the gift |
Malta | No general relief for individuals | Donations are generally not deductible for individuals; the main reliefs apply to companies | — | — |
Netherlands | Deduction from income | Ordinary gifts: the part above 1% of your threshold income (at least €60), up to 10% of it. Periodic gifts for at least 5 years under a written agreement: fully deductible. Gifts to a cultural ANBI count 25% extra, up to €1,250 | Annual tax return | Proof of payment; for a periodic gift, the agreement (a notary is optional) |
Norway | Deduction from income | Gifts of at least NOK 500 a year to one approved organization, up to NOK 25,000 a year | Automatic: the organization reports the gift | None beyond what the organization reports |
Poland | Deduction from income | Up to 6% of your income for gifts for public-benefit purposes. Separately, you can assign 1.5% of your income tax to a public-benefit organization | Annual tax return (PIT/O) | Proof of payment to the recipient's bank account |
Portugal | Deduction from tax due | 25% of the amount given, capped at 15% of your tax due for most recipients | Annual IRS return | Receipt from the organization |
Romania | Share of income tax assigned | Relief is not a deduction for the gift itself: you can redirect up to 3.5% of your annual income tax to non-profit organizations | Form 230 | None |
Slovakia | Share of income tax assigned | Relief is not a deduction for the gift itself: you can assign 2% of the tax you paid, or 3% if you volunteered at least 40 hours in the year | Declaration, or in your tax return | Written confirmation of volunteering, for the 3% |
Slovenia | Share of income tax assigned | Relief is not a deduction for the gift itself: you can assign up to 1% of your income tax to organizations on the government's list | Request to the tax authority (FURS) | None |
Sweden | Tax reduction | 25% of the amount given, for gifts of at least SEK 200 each and SEK 2,000 a year in total; at most SEK 3,000 (gifts of SEK 12,000) | Pre-filled in your tax return from what the approved recipient reports | Give the recipient your personal identity number |
Switzerland | Deduction from income | Federal tax: gifts of at least CHF 100 a year to tax-exempt Swiss non-profit organizations, up to 20% of your net income. Cantons set their own limits | Annual tax return | Receipt from the organization |
United Kingdom | Tax reclaimed by the charity (Gift Aid) | The charity claims 25p for every £1 you give; higher and additional rate taxpayers claim the difference themselves | Gift Aid declaration made with the charity; the difference through Self Assessment | You must have paid at least as much UK tax as the charity claims |
Tax-efficient giving in the Americas
Country | Tax benefit type | Deduction/credit limit | Claim method | Documentation required |
|---|---|---|---|---|
United States | Deduction from taxable income | If you itemize: cash gifts to public charities up to 60% of your adjusted gross income, and from 2026 only the part above 0.5% of it. If you do not itemize: from 2026, up to $1,000 ($2,000 filing jointly) in cash gifts | Schedule A (Form 1040) if you itemize; otherwise Form 1040 | Written acknowledgment from the charity for gifts of $250 or more |
Canada | Federal and provincial tax credit | Federal: the lowest tax rate (14.5% for 2025) on the first CA$200, then 29%, or 33% where your income is in the top bracket; provinces add their own credit. Gifts count up to 75% of your net income | Tax return, Schedule 9 (line 34900) | Official donation receipt from a registered charity |
Tax-efficient giving in Australia
Country | Tax benefit type | Deduction/credit limit | Claim method | Documentation required |
|---|---|---|---|---|
Australia | Deduction from taxable income | Any amount given to a deductible gift recipient (DGR); the deduction cannot create or add to a tax loss | Annual tax return (myTax or a registered tax agent) | Receipt or other record of the gift |
What is Gift Aid, and who can use it?
Gift Aid is a UK government scheme that lets charities claim an extra 25% on donations from UK taxpayers. A £10 donation becomes £12.50 for the charity, at no extra cost to you.
To use Gift Aid you must:
- be a UK taxpayer, paying Income Tax or Capital Gains Tax;
- have paid enough tax this year to cover the 25%;
- donate your own money, not company funds.
The WhyDonate donation form does not collect Gift Aid declarations. If you are eligible, ask the charity whether you can make a Gift Aid declaration with them directly.
Note: tax regulations change and depend on your personal circumstances. This information is general guidance only. For the current rules, check the website of your national government or tax authority.
Sources
Checked in September 2026.
- Australia: Australian Taxation Office, gifts and donations
- Austria: Federal Ministry of Finance, information for donors
- Belgium: FPS Finance, gifts and King Baudouin Foundation
- Bulgaria: National Revenue Agency, donations
- Canada: Canada Revenue Agency, how much you can claim
- Croatia: Tax Administration, personal allowance for donations
- Cyprus: Tax Department, approved charities and PwC Worldwide Tax Summaries
- Czech Republic: Financial Administration, gifts and taxes
- Denmark: Danish Tax Agency, gifts to charitable organizations
- Estonia: Estonian Tax and Customs Board, gifts and donations
- Finland: Finnish Tax Administration, deductions for a donation
- France: Service-Public.fr, donations to associations
- Germany: Finanzverwaltung NRW, donations
- Greece: PwC Worldwide Tax Summaries
- Hungary: National Tax and Customs Administration, 1+1%
- Iceland: Iceland Revenue and Customs, deduction for gifts
- Ireland: Revenue, claiming tax relief on donations
- Latvia: State Revenue Service, eligible expenses
- Lithuania: State Tax Inspectorate, allocating support
- Luxembourg: Guichet.lu, deducting gifts or donations
- Malta: ACT, donations to the Malta Community Chest Fund and Malta Institute of Taxation
- Netherlands: Belastingdienst, deducting gifts
- Norway: Norwegian Tax Administration, gifts to voluntary organisations
- Poland: Ministry of Finance, donations for public-benefit purposes
- Portugal: Tax Authority, Tax Benefits Statute article 63
- Romania: ANAF, guide to redirecting 3.5%
- Slovakia: Financial Administration, share of paid tax
- Slovenia: eUprava, allocating part of income tax
- Sweden: Skatteverket, tax reduction for gifts
- Switzerland: Federal Act on Direct Federal Taxation, article 33a
- United Kingdom: GOV.UK, Gift Aid
- United States: IRS Topic no. 506 and IRS Publication 526
- Tax allocation schemes in Hungary, Lithuania, Romania, Slovakia and Slovenia: European Commission, Social Economy Gateway