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 0.3% 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 purposes or for voluntary societies established for protection against natural and other disasters and who in the public interest perform activities for the aforementioned purposes.

 

Tax relief for donations made for humanitarian, publicly beneficial and other purposes (up to 0.3% of revenue)

 
Number of taxpayers  
NUMBER OF TAXPAYERS WHO CLAIMED TAX RELIEF SHARE OF TAXPAYERS WHO CLAIMED TAX RELIEF (IN %)
2006
139.826
15.646
11,19
2007
150.524
15.341
10,19
2008
160.661
14.720
9,16
2009
167.367
13.178
7,87
2010
172.415
12.791
7,42
2011
177.435
12.662
7,14
2012
180.846
12.395
6,85
2013
183.172
12.172
6,65
2014
203.656
13.669
6,71
2015
210.599
13.427
6,38
2016
214.386
14.136
6,59
2017
219.761   14.840 6,75
2018
225.995   15.562 6,89
2019
229.398 17.865 7,79
2020
232.902   12.442 5,34
 

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 has declined once more to 5.34%.

 

Additional tax relief for donations made for cultural purposes and for protection against natural disasters (up to 0.2 % of revenue)

 
 
Number of taxpayers  
NUMBER OF TAXPAYERS WHO CLAIMED TAX RELIEF
 
SHARE OF TAXPAYERS WHO CLAIMED TAX RELIEF (IN %)
 
2007
150.524
3057
2,03
2008
160.661
2824
1,76
2009
167.367
2118
1,27
2010
172.415
2185
1,27
2011
177.435
2056
1,16
2012
180.846
1917
1,06
2013
183.172
2075
1,13
2014
203.656
2260
1,11
2015
210.599   2352 1,12
2016
214.386   2452 1,14
2017
219.761   2608 1,19
2018
225.995   2975 1,32
2019
229.398 3001 1,31
2020
232.902 1991 0,85
 

Claiming additional tax relief for donations made for cultural purposes and purposes for protection against natural disasters is even less common. In 2020 less than 1 % of taxpayers (1991 out of 232,902) decided for such a claim. This means that six times fewer legal entities and self-employed persons have decided to donate for cultural purposes and purposes for protection against natural disaster than for humanitarian purposes.

 

Total sum of claims for tax relief for donations in mio EUR (2007-2020)