2% of tax – guide for legal entities

Step-by-step guide for legal entities assigning 1% (2%) in 2026.

1. Legal entities may assign 1% or 2% of tax to one or more recipients; the minimum amount per recipient is €8.00.
2. Calculate your 1% (2%) of corporate income tax — this is the maximum you may assign to a recipient/recipients. You may assign less than 1% (2%), but the minimum of €8.00 per recipient must still be met.
3. IMPORTANT:
   a) If the legal entity (company) from 2025 until the deadline for filing the tax return and paying tax in 2026 (usually 31 March 2026) did NOT donate at least 0.5% of tax for a public-benefit purpose (to any organisation, not only the recipient), it may assign only 1% of tax — indicate in the tax return that you are assigning only 1%.
   b) If the legal entity (company) from 2025 until the deadline for filing the tax return and paying tax in 2026 (usually 31 March 2026) DID donate at least 0.5% of tax for a public-benefit purpose (to any organisation, not only the recipient), it may assign 2% of tax — indicate in the tax return that you are assigning 2% (as in previous years).
4. In the corporate tax return – Part IV, fields are already provided for assigning 1% (2%) of tax to 1 recipient. Enter the details of NADÁCIA KRIŽOVATKA.
5. If you chose more than one recipient, insert an extra sheet as an annex (shown on the last page of the return) and list all required identification details of the recipients and the amount for each. In field 4 state how many recipients you want to assign the tax share to.
6. If you agree to your details (business name, registered office and legal form) being sent to the recipients you designate, tick the consent box. – NEW since 2016!
7. Submit the completed tax return within the filing deadline to your tax office (usually based on your registered office) and pay your income tax by the same deadline.
8. After checking the data and that all conditions are met, the tax office has a statutory period of 90 days to transfer the amounts you assigned to your chosen recipients.

Notes:

• 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 forms to assign 2% of tax, such as copies of donation agreements, etc. — those matter only in the event of an audit.
• The recipient’s company ID (IČO) is entered left-aligned. If the organisation has no SID, leave the SID fields empty.

Forms to download:

Corporate tax return.zip



Source: www.rozhodni.sk