What income from voluntary work is tax-exempt?
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.
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 coaches
collective sports activities (team sports)
individual sports activities (individual sport)
referees
Reminder: only self-employed ancillary activities are covered. _
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.
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. _
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.
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
Thank you!