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.
