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2% of tax - basic Information and procedure
One of the significant funding opportunities for a non-profit organization is the option to collect 2% of the income tax paid by individuals or legal entities. Almost all non-profit organizations are eligible to receive 2% of the income tax.
2% of tax - basic Information and procedure
One of the significant funding opportunities for a non-profit organization is the option to collect 2% of the income tax paid by individuals or legal entities. Almost all non-profit organizations are eligible to receive 2% of the income tax.
Every year, both individuals and legal entities have the opportunity to donate 2% of their taxes and support non-profit organizations, civic associations, and foundations. The amount of donated funds grows each year. In 2022, civic associations, non-profit organizations, and foundations received over 83 million euros from the taxes of individuals and legal entities. Taxpayers allocated approximately 5 million euros more than in 2021 to support the activities of these non-profit organizations. In 2022, more than 850,000 taxpayers (individuals and businesses) decided to contribute. Below, you will find all the essential information regarding the registration of a non-profit organization in the list of recipients of 2% of the tax.
Every year, both individuals and legal entities have the opportunity to donate 2% of their taxes and support non-profit organizations, civic associations, and foundations. The amount of donated funds grows each year. In 2022, civic associations, non-profit organizations, and foundations received over 83 million euros from the taxes of individuals and legal entities. Taxpayers allocated approximately 5 million euros more than in 2021 to support the activities of these non-profit organizations. In 2022, more than 850,000 taxpayers (individuals and businesses) decided to contribute. Below, you will find all the essential information regarding the registration of a non-profit organization in the list of recipients of 2% of the tax.
Which non-profit organizations can receive 2% of the tax?
Civic association
Foundation
Non-investment fund
Non-profit organization providing public benefit services
Facility for specific purposes of churches and religious communities
Organization with an international element
Slovak Red Cross
Research and development entities
Main condition for registration as a 2% tax assignee organization
The year of the organization's establishment must be 2022 or older (2021, 2020, 2019, etc.). This means that if your organization was established in 2023, you will be able to register as a 2% tax assignee recipient only in 2024 at earliest, and therefore receive 2% of the tax for the first time in 2025 (for the tax period of 2024). If you do not have an organization established yet and you would like to receive 2% of the tax for the tax period of 2023, we have our civil associations available for sale. With them, you can receive 2% of the tax one year earlier than with a newly established organization. For more information, click HERE.
The year of the organization's establishment min.
2022
Main condition for registration as a 2% tax assignee organization
The year of the organization's establishment must be 2022 or older (2021, 2020, 2019, etc.). This means that if your organization was established in 2023, you will be able to register as a 2% tax assignee recipient only in 2024 at earliest, and therefore receive 2% of the tax for the first time in 2025 (for the tax period of 2024). If you do not have an organization established yet and you would like to receive 2% of the tax for the tax period of 2023, we have our civil associations available for sale. With them, you can receive 2% of the tax one year earlier than with a newly established organization. For more information, click HERE.
Important information about the registration for 2% of taxes
Registration at a Notary
The registration to become a beneficiary of the 2% of taxes is conducted at a notary.
Registration Period
Registrations are processed annually between September 1st and December 15th.
No Outstanding Payments
The organization must not have any outstanding payments for social, health insurance, and taxes.
Bank Account
The non-profit organization must have a bank account established at the time of registration.
Important information about the registration for 2% of taxes
Registration at a notary
The registration to become a beneficiary of the 2% of taxes is conducted at a notary.
Registration period
Registrations are processed annually between September 1st and December 15th.
No outstanding payments
The organization must not have any outstanding payments for social, health insurance, and taxes.
Bank account
The non-profit organization must have a bank account established at the time of registration.
What is the procedure for registration into the list of beneficiaries for 2% of taxes?
Visit a notary
Find a notary in your area. Any notary in Slovakia is authorized to perform the registration of the organization for 2% of taxes.
Submission of documents
For registration purposes, the notary will request the current founding document (statutes, articles of association, etc.), a document certifying who is the statutory representative of the organization (minutes of the meeting), and a confirmation of the bank account.
Verification of requirements
The notary will check if your non-profit organization meets all the conditions for registration into the list of beneficiaries for 2% of the paid taxes.
Notarial record
The notary will prepare a notarial record about the registration of the non-profit organization into the list of beneficiaries for 2% of the paid taxes.
Signing the documents
You will sign the prepared notarial record. The notary will create a protocol about the registration into the list of beneficiaries for 2% of taxes.
Done
Your non-profit organization is successfully registered into the list of beneficiaries for 2% of taxes.
Visit a notary
Find a notary in your area. Any notary in Slovakia is authorized to perform the registration of the organization for 2% of taxes.
Submission of Documents
For registration purposes, the notary will request the current founding document (statutes, articles of association, etc.), a document certifying who is the statutory representative of the organization (minutes of the meeting), and a confirmation of the bank account.
Verification of requirements
The notary will check if your non-profit organization meets all the conditions for registration into the list of beneficiaries for 2% of the paid taxes.
Notarial record
The notary will prepare a notarial record about the registration of the non-profit organization into the list of beneficiaries for 2% of the paid taxes.
Signing the documents
You will sign the prepared notarial record. The notary will create a protocol about the registration into the list of beneficiaries for 2% of taxes.
Done
Your non-profit organization is successfully registered into the list of beneficiaries for 2% of taxes.
Publication of the use of 2% of taxes
Have you collected more than 3320 € for 2%? You are obliged to disclose their use.
Price 150€
Registration for the list of 2% tax beneficiaries
We will take care of the entire registration process for the 2% tax beneficiaries on your behalf.
Price 190€
Sale of non-profit organization
Start collecting 2% tax donations immediately, buy a non-profit organization from us.
Price 690€
Registration for the list of 2% tax beneficiaries
We will take care of the entire registration process for the 2% tax beneficiaries on your behalf.
Price 190€
Publication of the use of 2% of taxes
Have you collected more than 3320 € for 2%? You are obliged to disclose their use.
Price 150€
Sale of non-profit organization
Start collecting 2% tax donations immediately, buy a non-profit organization from us.
Price 690€
Free benefits for our clients
Bank account at ČSOB for 12 months completely free
Thanks to our partnership with ČSOB, all our clients can open a bank account for their civic association or other non-governmental non-profit organization while waiting in any branch of the bank in Slovakia. The established bank account will be completely free for the entire 12 months.
Well arranged websites with a 30% discount
Make your civic association or other non-governmental non-profit organization visible in the online space thanks to a smart and clear website. Simple web administration and a great team that will make sure your website is tip-top both visually and technically.
Advertising worth $10,000 per month
Advertise your organization on Google for free. Get $10,000 in ad credit every month. Thanks to the cooperation with AboveX Digital, which is the only Google Ad Grants partner in Slovakia, you will receive processing of the grant application worth €500 for free.
Bookkeeping for the first 3 months for free
Comprehensive services in the field of accounting for civil associations as well as other non-governmental non-profit organizations, payroll and personnel agenda processing, tax consulting, from consultations to representation before the tax administrator and audits.
Free benefits for our clients
Bank account at ČSOB for 12 months completely free
Thanks to our partnership with ČSOB, all our clients can open a bank account for their civic association or other non-governmental non-profit organization while waiting in any branch of the bank in Slovakia. The established bank account will be completely free for the entire 12 months.
Well arranged websites with a 30% discount
Make your civic association or other non-governmental non-profit organization visible in the online space thanks to a smart and clear website. Simple web administration and a great team that will make sure your website is tip-top both visually and technically.
Advertising worth $10,000 per month
Advertise your organization on Google for free. Get $10,000 in ad credit every month. Thanks to the cooperation with AboveX Digital, which is the only Google Ad Grants partner in Slovakia, you will receive processing of the grant application worth €500 for free.
Bookkeeping for the first 3 months for free
Comprehensive services in the field of accounting for civil associations as well as other non-governmental non-profit organizations, payroll and personnel agenda processing, tax consulting, from consultations to representation before the tax administrator and audits.
2% of taxes - what is it? ▾
We all know taxes. They are the money we must pay to the state. However, the state has given us the opportunity to donate a portion of these taxes to a non-profit organization. If we don't specify who to donate them to, they will automatically be directed to the state budget.
Who can donate 2% of their taxes? ▾
Both individuals and legal entities, such as companies, employees, self-employed individuals, and others, can donate 2% of their paid taxes.
The organization was est.in 2023; when can it start receiving 2% of taxes? ▾
The organization can register as a 2% tax beneficiary starting in 2024, and it will receive the first money from 2% of taxes into its account in 2025 at the earliest.
What are the fees for registering an organization for 2% of taxes? ▾
The notary fee for registering the organization as a 2% tax beneficiary ranges from €60 to €80.
What are the responsibilities of a 2% tax beneficiary? ▾
1. Utilize the collected 2% funds by the end of the following year from the date of receipt for purposes that align with the organization's stated activities and are listed as public-benefit purposes in the Income Tax Act.
2.If the organization receives an amount higher than €3320 from 2% tax donations in one year, it is obligated to publish the precise specification of the usage of the 2% funds in the Commercial Gazette.
3. If the organization receives an amount higher than €33,000 from 2% tax donations in one year, it must open a separate bank account within 30 days and transfer the 2% funds to this account. This account will be used in the future to receive 2% tax donations.
What purposes can I use the collected 2% tax funds for? ▾
The organization can use the collected 2% tax funds for purposes that align with its stated activities as mentioned in the statutes or articles of association, provided these purposes are listed as public-benefit purposes in the Income Tax Act.
Does the organization need to register for 2% tax donations every year? ▾
Yes, if the organization wants to receive 2% tax donations, it needs to complete the registration as a 2% tax beneficiary every year.
When are registrations for 2% tax beneficiaries conducted? ▾
Registrations are conducted each year between September 1st and December 15th. After December 15th, NO changes, corrections, or additions will be possible in the List of Beneficiaries. Therefore, it is essential to double-check whether all your details are accurately and error-free in the registry. If, for instance, your Tax ID or bank account number is incorrectly provided in the list, the Financial Administration will not transfer any 2% tax funds to your organization.
2% of taxes - what is it? ▾
We all know taxes. They are the money we must pay to the state. However, the state has given us the opportunity to donate a portion of these taxes to a non-profit organization. If we don't specify who to donate them to, they will automatically be directed to the state budget.
Who can donate 2% of their taxes? ▾
Both individuals and legal entities, such as companies, employees, self-employed individuals, and others, can donate 2% of their paid taxes.
The organization was est.in 2023; when can it start receiving 2% of taxes? ▾
The organization can register as a 2% tax beneficiary starting in 2024, and it will receive the first 2% of taxes into its account in 2025 at the earliest.
What are the fees for registering an organization for 2% of taxes? ▾
The notary fee for registering the organization as a 2% tax beneficiary ranges from €60 to €80.
What are the responsibilities of a 2% tax beneficiary? ▾
1. Utilize the collected 2% funds by the end of the following year from the date of receipt for purposes that align with the organization's stated activities and are listed as public-benefit purposes in the Income Tax Act.
2.If the organization receives an amount higher than €3320 from 2% tax donations in one year, it is obligated to publish the precise specification of the usage of the 2% funds in the Commercial Gazette.
3. If the organization receives an amount higher than €33,000 from 2% tax donations in one year, it must open a separate bank account within 30 days and transfer the 2% funds to this account. This account will be used in the future to receive 2% tax donations.
What purposes can I use the collected 2% tax funds for? ▾
The organization can use the collected 2% tax funds for purposes that align with its stated activities as mentioned in the statutes or articles of association, provided these purposes are listed as public-benefit purposes in the Income Tax Act.
Does the organization need to register for 2% tax donations every year? ▾
Yes, if the organization wants to receive 2% tax donations, it needs to complete the registration as a 2% tax beneficiary every year.
When are registrations for 2% tax beneficiaries conducted? ▾
Registrations are conducted each year between September 1st and December 15th. After December 15th, NO changes, corrections, or additions will be possible in the List of Beneficiaries. Therefore, it is essential to double-check whether all your details are accurately and error-free in the registry. If, for instance, your Tax ID or bank account number is incorrectly provided in the list, the Financial Administration will not transfer any 2% tax funds to your organization.
What they said about us
We are pleased with your satisfaction. It gives us the desire to continue working with maximum effort. We have been here for you for more than 15 years and during that time we have managed to help a number of non-profit organizations. The biggest reward for us is always a customer satisfaction.
"Thank you so much for the prompt and hassle-free establishment of our non-profit organization. We decided to establish through the Alliance of non-profit organizations on the basis of a recommendation from a friend and it was the right decision."
Patrik Szabó
Inline Hockey Slovakia
"We needed a civic association to collect 2% of the tax for our sick daughter. We have chosen the services ANOSK and we do not regret it. The purchase went smoothly and they also provided us with a lot of useful information for our beginnings.."
Michaela Mikušová
Non-profit association Zdravie
