donations of legal entities

Legal entities and self-employed persons may claim tax relief if they donate to non-profit legal entities. Potential recipients of donations are primarily NGOs, and also public institutes, syndicates etc.

A taxpayer may claim tax relief up to an amount corresponding to 1 % of their revenue, if they donate for humanitarian purposes, disabled persons’ assistance, social assistance, charitable, scientific, educational, health, sporting, cultural, ecological, and religious purposes, and purposes of general interest. Apart from this tax relief, a taxpayer may claim additional tax relief up to an amount corresponding to 0.2 % of their revenue if they donate for cultural or sporting purposes or to NGOs established for protection against natural and other disasters and who in the public interest perform activities for the aforementioned purposes.

Between the years 2006 and 2015, the number of donations made by the taxpayers has declined. The percentage of taxpayers who claimed tax relief has declined from 11.19% in 2006 to 6.38% in 2015. In the next four years, the number started to slowly rise, but the peak was not reached. In 2020 the percentage of taxpayers who claimed tax relief declined to 5.34%. From 2021 to 2023, the percentage increased again, reaching 6.54% in 2023, before falling back to 5.92% in 2024.

* Until 2022, taxpayers could claim a general tax relief of 0.3%. Since 2022, however, they have been able to claim tax relief of up to 1%.

Claiming additional tax relief for donations made for cultural and sporting purposes and purposes for protection against natural disasters is even less common. In 2024, 1.72% of all taxpayers (4,413 out of a total of 256,279) chose this option. This means that more than three times fewer legal entities and self-employed individuals choose to donate for cultural and sports purposes or disaster protection compared to donations for humanitarian purposes.

* Before 2022, the additional tax relief was limited to donations for cultural purposes and to voluntary associations established for the protection against natural and other disasters that operate in the public interest. Since 2022, the additional tax relief of 0.2% of revenue can also be claimed for donations made for sports purposes.

** An additional tax relief in the amount of 0.2% may, from the year 2025 onwards, be claimed for donations made to any non-governmental organization (NGO) operating in the public interest in the field of protection against natural and other disasters. Prior to 2025, however, this relief could only be claimed in cases of payments made to voluntary associations operating in the public interest for such purposes.

Since 2022 legal entities and self-employed persons may claim additional reductions of the tax base up to an amount corresponding to 3.8 % of the entity’s taxable income for amounts paid to top-level sports program providers for investments in top-level sports. Each year, the share of legal entities and self-employed individuals claiming a tax relief for donations to top-level sports is approximately 0.03%.

* Before 2022 taxpayers could claim additional tax relief up to an amount corresponding to 0.2 % of the entity's revenue for donations made for cultural purposes and for protection against natural disasters. Since 2022 this additional tax relief can be claimed for donations made for sporting purposes as well.
** Since 2022 legal entities may claim additional reductions of the tax base up to an amount corresponding to 3.8 % of their taxable income for amounts paid to top-level sports program providers for investments in top-level sports