Ľubomír

Every taxpayer (employee or business) may choose to donate 2% of their paid income tax to a selected non-profit organization, foundation or civic association. Post in the form of 2 % from taxes from the income of individuals and legal entities, this is not an extra contribution. Quite the contrary, if this right is not exercised, these funds will be transferred by the tax office to the state budget. 

6 % From taxes in 2026

The year 2026 brought a new feature to the tax allocation system—for the first time, individuals can allocate 2 % of their paid taxes to to one's parents. The option to also support a non-governmental non-profit organization remains available.

• 2% Taxes for the Mother – You Can Make a Donation If the Mother Is Receiving an Old-Age Pension*
• 2% Taxes for a Father – You Can Make a Donation If Your Father Receives an Old-Age Pension*
• 2% Taxes for a nonprofit organization—you can make a donation if the nonprofit organization is registered as a recipient 2 %**

*What requirements must a parent meet in order to receive a 2% tax credit?

The condition is that you must be the biological or adopted child of this parent, or you were entrusted to his/her care replacing parental care based on a court decision. This parent must be:

• old-age pension recipients or
• disability pension recipients whose pension is paid after reaching retirement age or
• recipients of a service pension paid after reaching retirement age or
• recipients of a disability service pension paid after reaching retirement age.

**What requirements must a nonprofit organization meet in order for us to donate 2% from our taxes to it?

The condition is that the non-profit organization was registered in the list of recipients of a share of paid tax. The current list can be found here:
 Central Notary Register of Designated Legal Entities – Notary Chamber.

If you're not sure who to donate your 2 % from your taxes to, look around your community to see if there's an organization that would welcome your 2%. 

If you have decided to donate your 2% tax to our foundation, we thank you for your trust. Below are the details you’ll need to fill out the „Declaration.“.

• Business name: Kia Slovakia Foundation
• ID No.: 42349826

What is the procedure? 

A. If you wish for your annual tax reconciliation to be performed by your employer:

• do February 16 Ask your employer to perform the annual tax reconciliation
• the employer will then issue you a Confirmation of Tax Payment
• based on this document you will fill out the Declaration of Assignment of a Share of Paid Tax form, in which you will provide the parents' details (first name, last name, birth number) and the non-profit organization's details (name, company registration number - IČO)
• do April 30, 2026 You will deliver both forms (Confirmation of Tax Payment and Declaration of Assignment of a Share of Paid Tax) to the relevant tax office at your place of residence.

B. If you fill out your tax return yourself:

Fill out a Type A or B tax return, providing information about your parents (first name, last name, birth number) and the nonprofit organization (name, ID number), along with the amount allocated (2 % of your tax) to March 31, 2026.