Since 2007, each personal income taxpayer may allocate a part of his or her personal income tax to publicly beneficial purposes. Until 2019 it amounted to 0.5 % of personal income tax, from 2020 taxpayers may donate 1 %. Potential recipients of “personal income tax donations” are mostly non-governmental organisations. (In 2020, there were 6,060 eligible NGOs, as well as political parties, trade unions, religious communities and others, totalling 6,544).
| number of taxpayers who donated their personal income tax | number of NGOs eligible for personal income tax donations | total amount of all personal income tax donations (in €) | unallocated funds (in €) | |
| personal income tax 2007 | 210.840 | 3.979 | 2.664.946 | 6.220.804 |
| personal income tax 2008 | 261.766 | 4.180 | 3.114.523 | 6.621.747 |
| personal income tax 2009 | 290.212 | 4.417 | 3.379.428 | 6.233.437 |
| personal income tax 2010 | 302.290 | 3.976 | 3.412.296 | 6.073.263 |
| personal income tax 2011 | 327.856 | 4.689 | 3.768.903 | 5.949.478 |
| personal income tax 2012 | 354.825 | 4.889 | 3.946.373 | 5.577.909 |
| personal income tax 2013 | 374.928 | 4.953 | 3.599.946 | 4.840.725 |
| personal income tax 2014 | 399.970 | 5.193 | 3.839.579 | 4.773.842 |
| personal income tax 2015 | 416.067 | 5.426 | 3.999.802 | 4.810.190 |
| personal income tax 2016 | 441.562 | 5.707 | 4.603.843 | 4.833.331 |
| personal income tax 2017 | 461.764 | 5.969 | 4.599.271 | 5.042.904 |
| personal income tax 2018 | 467.980 | 6.194 | 5.040.712 | 5.466.381 |
| personal income tax 2019 | 496.363 | 6318 | 5.456.656 | 5.298.507 |
| personal income tax 2020 | 510.868 | 6060 | 10.716.366,97 | 10.152.699,82 |
In 2020, 510.868 taxpayers requested that part of their personal income tax be donated. In total, donations amounted to cca. € 10.7 million, which was distributed among 5554 recipients. Of all organisations eligible for personal income tax donations (which are non-governmental organisations as well as trade unions, political parties and religious communities), 990 did not receive a single donation. Non-governmental organisations, received about 94,69 % of all the funds donated, which equalled cca€ 10,09 million.
A complete list of non-governmental organisations that received personal income tax donations, the total amount and the number of donations can be accessed here (the list excludes organisations that received a total donation of less than € 1, in Slovenian).
On average, personal income taxpayers allocated € 20,98 to publicly beneficial purposes, which is € 9,99 more than the year before. In 2007, when the option was available for the first time, the average amount was € 12.64. The average amount of donation had been dropping until 2015, when it began to increase gradually. However, in 2020 the number increased drastically due to the change in percentage of personal income tax which taxpayers may donate.
Source: FURS