The donation of 2% of income tax in Slovakia is one of the simplest ways to support public-benefit activities at no additional cost. Every year, the volume of allocated funds from individuals and entities who choose to use this option and contribute their 2% to positive changes in society continues to grow. It enables both individuals and legal entities to allocate part of their taxes to organizations operating in education, social services, culture, sports, and other public‑benefit areas. However, starting in 2026, a change will expand the range of eligible recipients.

Donation of 2% of income tax in Slovakia: Legislative changes, procedures and practical guidance

The mechanism for donation of a portion of income tax in Slovakia has long been one of the easiest forms of supporting public‑benefit activities in Slovakia. From the calculated tax liability, the Slovak Tax Authority transfers the portion directly to the bank account of the selected non‑profit organization. The remaining part of the tax liability is part of the Slovak state budget.

It is important to note that the donation of paid income tax does not represent an additional tax payment, does not increase your tax liability, and does not create any extra administrative burden. Instead, it allows individuals and companies to decide how a portion of their taxes is used and direct it to entities active in education, social services, culture, sports, or other public‑benefit fields. Beginning in 2026, a legislative change will broaden the group of eligible recipients to include parents.

New from 2026: Donating 2% of tax to retired parents

Starting with the 2025 tax year (donations made in 2026), individuals will be able to allocate a donation of 2% of income tax in Slovakia to their parents who receive an old‑age pension in Slovakia. This represents a major change that complements the existing system of donating 2% or 3% to non‑profit organizations. The mechanism for donating tax shares to the non‑profit sector remains unchanged.

In practice, an individual may now allocate up to 6% (or 7%) of their tax as follows:

• 2% to the mother
• 2% to the father
• 2% to a non‑profit organization (or 3% if the taxpayer performed at least 40 hours of volunteer work)

This model allows taxpayers to support their family while still contributing to the civic sector.

The possibility to donate 3% of tax through volunteering

Taxpayers who actively participate in volunteer activities may continue to increase the share of tax donated to non‑profit organizations. If an individual proves that they completed at least 40 hours of volunteer work during the relevant year, they may donate 3% of their paid tax instead of 2%. This provision encourages civic engagement and supports organizations that rely heavily on volunteer work.

How to donate 2% of tax: Procedure for individuals

The procedure for making a donation of 2% of income tax in Slovakia depends on whether the taxpayer’s employer performs the annual tax reconciliation or whether the taxpayer files a tax return.

Employees – Annual tax reconciliation

An employee, who applies for an annual tax reconciliation performed by the employer, can donate the portion of the tax using the form “Declaration on the Allocation of a Share of Paid Income Tax of an Individual under § 50 and § 50aa of the Act.” The signed declaration must be submitted to any Slovak tax office, its branch, or contact point by 30 April 2026, at the latest.

A mandatory attachment to the declaration is the Confirmation of Paid Income Tax from Employment, which the employer or payroll department issues upon request.

Taxpayers filing for a personal income tax return

Individuals who file their own tax return can donate the portion of tax paid directly within the personal income tax return form. The deadline for filing the 2025 Slovak personal income tax return—and simultaneously donating the tax share—is 31 March 2026.

A key condition for donating the tax share is that the taxpayer files the tax return within the statutory deadline and pays the tax by the due date. The tax office will transfer the donated tax share only if the taxpayer has no outstanding tax arrears.

In practice, this means that if the taxpayer files the tax return by 31 March 2026, they must not have tax arrears exceeding €5 as of 16 April 2026. Otherwise, the right to donate the tax share expires.

Donation of a portion of paid tax by companies

The rules for companies remain unchanged. Companies may donate:

• 1% of the paid tax, or
• 2%, if they provided a financial donation of at least 0.5% of their tax liability for a public‑benefit purpose during the year.

Companies may divide their donated portion of paid tax among multiple recipients, allowing them to support several projects or organizations simultaneously.

Who can be a recipient?

Individuals cannot divide their 2% donation among multiple non‑profit organizations—the entire share must be allocated to a single recipient.

A recipient of the donated portion of tax paid must be an entity registered in the Notarial Central Register of Recipients. These include:

• civic associations,
• foundations,
• non‑profit organizations providing public‑benefit services,
• non‑investment funds,
• church and religious organization facilities.

Registration in the register is a prerequisite for an organization to receive a portion of paid tax in the relevant year.

We would like to inform you that Accace has our own non-profit organization, AccaceLife. Our organization supports people in need, environment, provides pro-bono services for non-profit sector and others. For more information, please visit our website.

Martina Paprčková

Tax Manager | Accace Slovakia

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