How to donate 2% of tax from 2026 onwards (for 2025)

From 2026 onwards, new rules apply to donating a share of your Slovak income tax — together you can allocate 2% three times.

Every taxpayer can donate:

• 2% of tax to a chosen civic association
• 3% of tax, if you have completed at least 40 hours of volunteer work during the year and provide a certificate

Under the new rules, in addition to the organization, you can simultaneously donate:

• 2% to your mother (if she is a pensioner)
• 2% to your father (if he is a pensioner)

In total you can allocate:

• 2% to an organization + 2% to your mother + 2% to your father = up to 6%
• with volunteer work, up to 3% to an organization + 2% + 2% = 7%

If you do not wish to donate 2% to your parents

• simply fill in only the details of the organization
• on the Slovak tax form tick the box indicating that you are not using the procedure for parents

How 2% of tax is calculated

The basis for calculating the 2% is the tax paid.

If you want to allocate 2% to both an association and both parents, calculate 2% from the tax paid — not 6%! It is NOT the case that 6% is calculated and split into three parts!

Example:

The basis is always the same tax paid.

If your tax paid is €273.21:

• 2% for the organization = tax × 0.02  = €5.46
• 2% for mother (pensioner) = tax × 0.02 = €5.46
• 2% for father (pensioner) = tax × 0.02 = €5.46

This amount is not paid on top — it is a portion of tax you would otherwise have paid to the state.

Heartfelt thanks for your support!

Step-by-step procedure for donating 1.0% (2%) for legal entities in 2026:

1. Legal entities can donate 1.0% (2%) of tax to multiple recipients; the minimum amount per recipient is €8.

2. Calculate your 1.0% (2%) of corporate income tax — this is the maximum amount you can donate in favour of the recipient(s); you can also donate less than 1.0% (2%), but the condition of at least €8 per recipient must be met.

PLEASE NOTE:

a) If, during 2025 and up to the deadline for filing the tax return and paying tax in 2026 (usually by 31 March 2026), the legal entity (company) DID NOT donate funds in the amount of at least 0.5% of tax for a publicly beneficial purpose (this can be to any organization, not only the recipient), it can donate only 1.0% of tax — and it indicates in its tax return that it is donating only 1.0% of tax.

b) If, during 2025 and up to the deadline for filing the tax return and paying tax in 2026 (usually by 31 March 2026), the legal entity (company) DID donate funds in the amount of at least 0.5% of tax for a publicly beneficial purpose (this can be to any organization, not only the recipient), it can donate 2% of tax — and it indicates in its tax return that it is donating 2% of tax (as in previous years).

Our details:

Name: SAVIO o.z. /Slovak Activity Volunteer International Organization/
Registered office: Miletičova 7, 821 08 Bratislava
Legal form: Civic association
ID No.: 30799562

3. Deliver the properly completed tax return to your local tax office (usually based on your registered office) by the deadline for filing the tax return, and pay your income tax by the same deadline.

4. Once the tax office has checked the details and all conditions are met, it has a statutory period of 90 days to transfer the amounts you have allocated to your chosen recipients.

Thank you for your support!

Step-by-step procedure for individuals filing their own tax return in 2026:

1. The minimum amount per recipient is €3.

2. Calculate:
a) 2% of your tax paid — this is the maximum amount you can donate to a non-profit organization in favour of the recipient, if you were not a volunteer in 2025 or completed fewer than 40 hours of volunteer work. However, this amount must be at least €3.
b) 3% of your tax paid, if you completed at least 40 hours of volunteer work in 2025 and obtain a Confirmation from the organization(s) for which you carried out volunteer work in 2025.

c) NEW: 2% of tax for parents

From 2026 (for 2025 income), taxpayers can donate:

• 2% to one parent
• 2% to the other parent

The parent must, as of 31 December 2025, be:

• a recipient of an old-age, disability or service pension, or
• have reached retirement age (even if the pension is granted retroactively).

How much can you donate from 2026 onwards?

Under the new rules, one taxpayer can donate up to:

• 6% of tax
  (2% mother + 2% father + 2% non-profit)
• 7% of tax, if you are entitled to 3% for non-profits (through volunteer work)

3. The information you need to enter in your tax return — Slovak income-tax return type A or B for individuals — in order to donate 2% (3%) of tax to the recipient:

Name: SAVIO o.z. /Slovak Activity Volunteer International Organization/
Registered office: Miletičova 7, 821 08 Bratislava
Legal form: Civic association
ID No.: 30799562

4. Deliver the properly completed tax return by the deadline for filing the tax return (usually by 31 March 2026) to your local tax office (based on your place of residence), and pay your income tax by the same deadline.

5. If you have donated 3% of tax, a mandatory attachment to the tax return is also a Confirmation that you have completed at least 40 hours of volunteer work!!!

6. Once the tax office has checked the details and all conditions are met, it has a statutory period of 90 days to transfer the amount you have donated in favour of your chosen recipient.

Thank you for your support!

Step-by-step procedure for donating 2% (3%) for employees who have asked their employer to carry out an annual reconciliation of the income-tax advances paid.

1. By 15 February 2026 ask your employer to carry out an annual reconciliation of the tax advances paid.

2. At the same time ask your employer to issue you the form Confirmation of payment of income tax from dependent activity for 2025.

3. From this Confirmation you can find out the date when the tax was paid and calculate:
a) 2% of your tax paid — this is the maximum amount you can donate to a non-profit organization in favour of the recipient, if you were not a volunteer in 2025 or completed fewer than 40 hours of volunteer work. However, this amount must be at least €3.
b) 3% of your tax paid, if you completed at least 40 hours of volunteer work in 2025 and obtain a Confirmation from the organization(s) for which you carried out volunteer work in 2025.

c) NEW: 2% of tax for parents (who are pensioners)

From 2026 (for 2025 income), taxpayers can donate:

• 2% to one parent
• 2% to the other parent

The parent must, as of 31 December 2025, be:

• a recipient of an old-age, disability or service pension, or
• have reached retirement age (even if the pension is granted retroactively).

How much can you donate from 2026 onwards?

Under the new rules, one taxpayer can donate up to:

• 6% of tax
  (2% mother + 2% father + 2% non-profit)
• 7% of tax, if you are entitled to 3% for non-profits (through volunteer work)

4. Then fill in the form Declaration on donating a share of paid income tax for individuals, with the details of SAVIO o. z., ID No. 30 79 95 62 filled in

5. Both forms — i.e. the Declaration together with the Confirmation — deliver by 30 April 2026 (the date of sending is what counts) to the tax office based on your place of residence.

6. If you have donated 3% of tax, a mandatory attachment to the Declaration and the Confirmation of tax payment is also a Confirmation that you have completed at least 40 hours of volunteer work!!!

7. The tax offices have 90 days from the fulfilment of the conditions to transfer your 2% (3%) in favour of your chosen recipient.