Exemption Thresholds for Non-Profit Organizations increased to €80,011

Exemption Threshold Update: The threshold for exemption from corporate income tax (CIT) and value-added tax (VAT) for non-profit organizations has been increased to €80,011, applicable for financial years ending on or after December 31, 2024, and for VAT receipts starting January 1, 2025.
Indexation to Consumer Price Index: This exemption threshold is indexed annually based on the forecast of the consumer price index, excluding tobacco, as outlined in the annual finance bill.
Eligibility Reference: The €80,011 threshold will also serve as a reference for assessing eligibility for the exemption based on the turnover of the previous calendar year (2024), while the application conditions for the exemption remain unchanged.

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