The donation of certain medical devices and materials and donations in kind to certain hospitals creates tax advantages. A donation of money is therefore not covered by this regulation. 

It concerns medical equipment and accessories or other protective equipment (e.g. masks, respirators, ...) for care-takers and patients and donated to healthcare institutions (hospitals and other healthcare facilities). 

This regime applies to donations made between March 1 and June 30,  2020.

1. Donor as a natural person (not a self-employed person)

The natural person who donates material or makes donations in kind to healthcare institutions receives a personal income tax reduction for income year 2020 of 45% of the actual value. 


  • The actual value of the gift in kind amounts to a minimum of EUR 40 and a maximum of 10% of the total net income with an absolute maximum of 397.850 EUR;
  • Donations in kind are exclusively addressed to Belgian university hospitals or Public Social Welfare Office (OCMW) hospitals. These institutions will draw up the tax certificates.

2. Donor as a company

Companies subject to corporate income tax (also for non-resident companies) can benefit from a tax advantage when donating these goods to care institutions. 

The donation will not be qualified as an abnormal and benevolent advantage and the costs of the donated goods are, in principle, deductible professional expenses as foreseen by art. 49 ITC92. 

In order to benefit from these tax advantages, the following conditions must be met:

  • Donation of medical equipment and/or protective equipment for healthcare providers/patients;
  • Goods that the donor has produced or purchased himself;
  • The donor and the recipient draw up a document confirming the donation was made to a healthcare institution and stating that the goods donated are being used for healthcare.

3. Donor as an independent

A self-employed person subject to personal income tax will be able to benefit from the same measures as the donor-company.


If the above conditions are fulfilled, a company subject to VAT (company and independent) will be able to deduct the input VAT on the bought/produced goods.