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!
