For the 2025 tax year, in tax returns filed in 2026 a new option becomes available to individuals. Under the legislative change, 2% of the personal income tax paid may also be donated to parents.
The amendment was introduced based on Section § 50aa of the Income Tax Act. The previously known system remains in place: 2% (in certain cases 3%) of the tax may still be donated to non-profit organizations.
An individual may allocate the paid tax as follows:
- 2% of the tax to the father,
- an additional 2% of the tax to the mother,
- and in parallel, up to 2% (3% in the case of volunteer activity) to a non-profit organization.
As a result, an individual may allocate up to a total of 6% (or 7%) of the paid tax.
The 2% of tax may be donated exclusively to a parent who, as of 31 December 2025:
- receives an old-age pension, or
- receives a disability pension, or
- receives a service pension or a disability service pension,
and has at the same time reached retirement age.
This condition is deemed fulfilled also in cases where the parent attained retirement age by 31 December 2025 and the Social Insurance Agency is expected to award the pension retroactively as of 31 December 2025.
An important rule is that each individual 2% donation must be at least 3 EUR . This minimum amount applies separately to each parent and also to any donation to a non-profit organization.
The 2% share of the paid tax cannot be allocated to a parent where:
- the parent attained retirement age in 2025 but applied for the old-age pension only after 2 January 2026
- the parent was receiving an early old-age pension as of 31 December 2025,
- the parent receives a comparable pension exclusively from abroad (e.g., from the Czech Republic).
The pension must be disbursed by the Slovak Social Insurance Agency (Sociálna poisťovňa) or by the competent Slovak institutions responsible for the social security schemes applicable to police officers and members of the armed forces. The parent’s place of residence is not determinative; eligibility remains unaffected where the parent resides abroad, provided that the pension is paid from Slovakia.
The allocation shall be made in one of the following manners:
1. In the annual tax return
The 2% allocation is declared in the annual tax return filed within the statutory time limit (generally 31 March 2026, or the extended time limit, if applicable).
2. In connection with the employer’s annual tax settlement
If the annual tax settlement is performed by the employer, the individual shall file a separate declaration (“Declaration on the allocation of a share of the paid tax”) no later than 30 April 2026. The employer’s confirmation of the tax paid forms a mandatory annex.
The declaration must include the parents’ identification details:
- first name,
- last name,
- personal identification number (rodné číslo).
Meeting the deadlines and providing accurate details are essential for the validity of the donation.
Additional conditions for completing the donation:
- the tax must be duly paid,
- the individual must not have tax arrears exceeding 5 EUR.
- in the case of annual tax settlement, the tax difference must be properly settled by 30 April 2026.
Should any questions arise regarding eligibility requirements, the assessment of pension entitlement, or the completion of the relevant forms, our office remains at your disposal to provide professional support and to ensure the allocation is processed correctly and in full compliance with applicable legislation.
