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Annual patrimonial tax on NPOs

  • Annual tax return form for non-profit organisations (NPOs): Dutch | French | German

The annual compensatory tax for succession duty, also known as the wealth tax or patrimonial tax, is a tax payable by certain non-profit organisations, international non-profit organisations and private foundations (hereafter referred to as NPOs).

The tax is payable on all assets of a non-profit organisation, international non-profit organisation or private foundation:

  • both movable property (such as furniture) and immovable property (such as buildings),
  • both tangible property (such as buildings) and intangible property (such as copyrights),
  • whether held in Belgium or abroad.

You must declare those assets at their market value on 1 January of the tax assessment year (rather than at their net book value).

No debts or charges may be deducted from the total taxable assets, with some exceptions provided for in the Inheritance Tax Code (Book II).

  • Does my NPO have to pay wealth tax?

    Most NPOs in Belgium have to pay the wealth tax. There may however be exceptions. In short, if your NPO has less than 50,000 euros in taxable assets, you will not pay any tax. Some NPOs are exempted from tax by law.

    No tax up to 50,000 euros in taxable assets

    • If the taxable assets of your NPO are less than or equal to 50,000 euros, no tax is payable. 

    Some NPOs are exempt

    • Special rules apply for specific NPOs, such as recognised pension funds for the self-employed. They do not have to pay any tax.
    • You can find the full list of exempted NPOs in the texts of law.
  • What is the deadline for submitting a return?

    You must submit the return every year between 1 January and 31 March (before 12 noon). 

    However, where 31 March falls in a weekend or on a public holiday, the deadline will shift in your favour to the next working day (before 12 noon).

    Is the total amount of taxable assets less than 50,000 euros?

    If your NPO has less than 50,000 euros in taxable assets, you will not have to pay any tax and you will not have to submit a tax return. 

  • How can I submit a return?

    Digital submission via MyMinfin.be

    This is the most practical solution for you: it is easier, safer and faster than a return submitted by post. Here you will find, step by step, how to do this. However, please note that MyMinfin is not available in English and this guide is meant to allow you to understand and complete the steps by comparing it with the Dutch, French or German versions of this web page.

    • Fill out the tax return form (in Dutch, French or German) and save it on your computer as a PDF file.
    • Go to MyMinfin and click on the 'Log in' button. Choose to log in with your profile of legal representative of a company. 
    • Go to the tab 'My interactions'.
    • Choose the section 'Submit a document or reply to a letter'.
    • Select the option 'I have received a letter with a three-digit service code that I want to reply to' and fill out the box with the post office box number of the correspondence address that you will find by searching in our office directory for the address of your registered office.
    • Then click the button 'Next'.
    • Add the declaration form as a PDF file by clicking 'Add document'. Leave the box 'FPS Finance reference of the letter' blank.
    • In the box 'Additional information', write 'Patrimonial tax declaration'.
    • Click the button 'Submit' to submit the form. Your annual patrimonial tax return has now been submitted to our services.

    Under the tab 'My documents' you will find the tax return form and the date of sending. You can also download the submitted tax return form from that list of documents at any time.

    Submission on paper by post

    Is it impossible for you to file the tax return online? It is still perfectly fine to do so by post:

    • Send the tax return to the correspondence address that you will find by searching in our office directory for the address of your registered office.
    • Remember to include the post office box number on the envelope.
  • Why can't I log in to MyMinfin on behalf of my NPO?

    The MyMinfin enterprise portal is only available to the legal representatives of an NPO.

    Is there no option to log in as a legal representative of a company? This means you are not listed as legal representative in the articles of association of your NPO. These articles of assocation have been published in the Belgian Official Journal.

    In that case, you cannot submit the return digitally via MyMinfin. Follow the procedure to submit the return on paper by post.

  • Can I submit the tax return via my personal MyMinfin?

    No, you cannot. You can only submit the tax return digitally via the MyMinfin enterprise portal of your NPO.

  • What is the wealth tax rate?

    The wealth tax rate increases the more taxable property you own. This is called a progressive tax. How it works:

    • If you have less than 50,000 euros of taxable assets (first bracket), you do not have to pay anything
    • If you have more than 50,000 euros of taxable assets, you do have to pay the tax:
      • nothing on the bracket from 0.01 to 50,000 euros
      • a rate of 0.15 % on the bracket from 50,000.01 to 250,000 euros (second bracket)
      • a rate of 0.30 % on the bracket from 250,000.01 to 500,000 euros (third bracket)
      • a rate of 0.45 % above 500,000 euros (fourth bracket)

    For example

    By way of example, this is the calculation of the wealth tax for an NPO that owns 750,000 in assets:

    1. There is no tax to be paid for the first 50,000 euros.
    2. There is 0.15 % tax to be paid for the amount between 50,000.01 and 250,000 euros (199.999,99 euros). That is 300 euros (0.15 % of 199,999.99 euros).
    3. There is 0.30 % tax to be paid for the amount between 250,000.01 and 500,000 euros (249,999.99 euros). That is 750 euros (0.30 % of 249,999.99 euros).
    4. There is 0.45 % tax to be paid for the amount above 500,000 euros (249,999.99 euros). That is 1,125 euros (0.45 % of 249,999.99 euros).

    Hence, the total tax for an NPO with 750,000 euros in assets, amounts to 2,175 euros (300 euros plus 750 euros plus 1,125 euros).

  • Is my NPO partially exempt?

    Certain NPOs in specific sectors are partially exempt. These include NPOs in healthcare or education. You can find the full list of partially exempted sectors on FISCONETplus

    These NPOs will receive a 62.30 % exemption on the value of their assets remaining after the prior deduction of the assets referred to in Article 149, 4° and Article 150, second paragraph, 1°, 2°, 3° and 5° of the Inheritance Tax Code.

    For example

    An NPO has the following property on 1 January at 0 a.m.:

    • immovable property valued at 250,000 euros,
    • furniture valued at 5,000 euros,
    • 45.000 euros in cash and working capital intended to be spent during the year on the activity of the organisation.

    Which brings the total amount of property to 300,000 euros. Moreover, the NPO qualifies for the application of the favourable tax regime.

    After deducting cash and working capital of 45,000 euros (intended to be spent during the year on the activity of the organisation), the total amount is 255,000 euros.

    The exemption of 62,30 % is applied to this amount of 255,000 euros. This means that the taxable tax base is 96,135 euros.

  • When do I have to pay?

    As a rule, the tax has to be paid by 31 March (before 12 noon) of the tax assessment year at the latest.

    However, where 31 March falls in a weekend or on a public holiday, the deadline will shift in your favour to the next working day (before 12 noon).

    We are to have received that payment in our account before that deadline. Therefore, you should keep in mind that it may take some time before your payment is actually in our account.

  • How can I ask a question about the wealth tax of my NPO?