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.

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 to 5.34%. In 2021 the percentage rose to 6.05%. 

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 (2,301 out of 237,957) 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.