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.
