Most NPOs in Belgium have to pay wealth tax every year. There may however be exceptions. In summary: if your NPO has less than 50,000 euros in assets, you do not pay any tax. Still others are completely exempt from tax.

No tax for small assets

• If the 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 non-profit organisations, such as recognised pension funds for the self-employed. These NPOs are exempt.
• You can find the full list of exempted NPOs in the texts of law.

Wealth tax returns should be submitted every year between 1 January and 31 March. Some NPO's can request an extension until May 31. 

Do you have small assets?

If your NPO has less than 50,000 euros in assets, no tax is payable and you do not have to submit a declaration.

Digital declaration on MyMinfin.be

This is the most practical solution for you: it is easier, safer and faster than a declaration 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 declaration 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. Log in 'on behalf 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 send the form; your patrimonial tax declaration has now been submitted to our services.

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

Paper declaration by post

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

• Send the declaration 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.

The wealth tax rate goes up in line with the assets you own. This is called a progressive tax. How it works:

• If your NPO has less than 50,000 euros, no tax has to be paid.
• If you have between 50,000 and 250,000 euros in assets, 15 % tax has to be paid on that portion.
• If you have between 250,000 and 500,000 euros in assets,30 % tax has to be paid on that portion.
• And if you have more than 500,000 euros in assets, 45 % tax has to be paid on that portion.

So, the more assets your NPO owns, the higher the percentage you have to pay and the more you contribute proportionally.

For example

Here we will calculate for example the wealth tax for an NPO that owns 750,000 euros 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 and 250,000 euros (200,000 euros). That is 300 euros (0.15 % of 200,000 euros).
3. There is 0.3 % tax to be paid for the amount between 250,000 and 500,000 euros (250,000 euros). That is 750 euros (0.30 % of 250,000 euros).
4. There is 0.45 % tax to be paid for the amount above 500,000 euros (250,000 euros). That is 1,125 euros (0.45 % of 250,000 euros).

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

The tax has to be by 31 March of the assessment year at the latest.