2% of tax – guide for individuals

Step-by-step guide for individuals who file their own tax return in 2026.

1. Calculate:
   a) 2% of the tax you paid — this is the maximum amount you may assign to a recipient if in 2025 you were not a volunteer, or you volunteered for fewer than 40 hours. The amount must be at least €3.
   b) 3% of the tax you paid if in 2025 you volunteered for at least 40 hours and obtain a Confirmation from the organisation(s) for which you volunteered in 2025.
2. The individual tax return already includes fields for assigning 2% of tax to 1 recipient. Fill in the details of NADÁCIA KRIŽOVATKA.
3. Submit the completed tax return within the filing deadline (usually by 31 March 2026) to your tax office (based on your place of residence) and pay your income tax by the same deadline.
4. If you assigned 3% of tax, a Confirmation of at least 40 hours of voluntary work is a mandatory attachment to the tax return.
5. After checking the data and that all conditions are met, the tax office has a statutory period of 90 days to transfer the amount you assigned to your chosen recipient.

Notes:

• In 2026 individuals assign only 2% of tax; volunteers may assign 3% of tax if in 2025 they volunteered for at least 40 hours and have a confirmation that must be attached to the tax return.
• You do not need recipients’ account numbers and you do not enter them anywhere, because tax offices transfer the money to recipients’ accounts, not you. You pay the full tax to the tax office.
• Apart from the tax return, you no longer submit any other form to assign 2% of tax — including the Declaration form for individuals.
• The company ID (IČO) is aligned to the right; if it has fewer than 12 digits, unused fields stay empty.

Forms to download:

Type A tax return (assignment for non-profits, including for parents).zip
Type B tax return (assignment for non-profits, including for parents).zip



Source: www.rozhodni.sk