Income from voluntary activities, carried out on a secondary basis, in principle in a non-profit institution (ASBL, NGO, etc.), is exempt from income tax up to €5,000 per tax year.

Main conditions:

• Activity carried out independently (not in a dependent relationship).
• Secondary activity, complementary to a main activity.

For income in excess of €5,000, a lump sum of €5,000 for operating expenses applies. Reimbursements of expenses must be included in the gross revenue.

The following is an indicative list of activities eligible for the lump sum for expenses, as well as those for which it cannot be claimed:

Examples of activities for which the lump-sum expense allowance may be claimed

Cultural field

• music or singing directors in a music society (wind band, brass band), singing society or orchestra
• church organists
• musicians
• singers
• amateur theatre or cabaret actors
• entertainers

Reminder: only self-employed ancillary activities are covered.

Sports

• sports coaches
• collective sports activities (team sports)
• individual sports activities (individual sport)
• referees

Reminder: only self-employed ancillary activities are covered. _

Social services

• allowances for voluntary workers in emergency services (firefighters, ambulance drivers, etc.)
• allowances for people involved in other voluntary activities
• delegates of mutual aid societies

In principle, only self-employed ancillary activities are covered. The activity carried out by volunteer rescue workers (who carry out this voluntary activity on an ancillary basis) in the service of the State or a local authority, is to be considered as a dependent activity when these workers are, as far as their main activity is concerned, in the service of the State or a local authority. However, for reasons of tax fairness, the flat rate for expenses is also applicable to them.

Non-profit associations (A.S.B.L.)

• President's allowance
• secretary's allowance
• allowances received by the editor of an association's periodical
• other voluntary activities within a non-profit association.

Reminder: only self-employed ancillary activities are covered. _

Examples of activities for which the lump sum for expenses cannot be claimed

• delegates of professional chambers and federations
• delegates from sickness funds
• social insurance delegates
• delegates from the Economic and Social Council
• delegates from professional unions

• members of the administrative commissions for the national trademark
• members of social offices
• members of local authority boards of directors
• sports trainers working for a fitness centre in the form of a commercial activity, or even a commercial company
• sports trainers working for a local authority.

Of course, the taxpayers in question are free to claim a deduction for their actual expenses.

Updated on: 25/02/2025