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!
