Donate 2% of your paid tax to your parents.

As of 1 January 2026, a major legislative change has come into effect in Slovakia – you can donate 2% of your paid tax to your parents.

⚠️ IMPORTANT:
You can donate 2% to your parents and at the same time also to non-profit organizations. In total, you may allocate up to 6% (or 7%) of your tax:

• 2% to one parent

• 2% to the other parent

• 2% / 3% to a non-profit organization

What conditions must I meet as an employee who wants to donate 2% to parents?

The basic conditions are that:

• the employee has completed annual tax reconciliation (RZD) or filed a tax return within the statutory deadline,

• the employee (taxpayer) has no tax arrears exceeding €5 within 15 days after the tax return filing deadline.
  If the taxpayer shows tax arrears exceeding €5 on the 16th day after the deadline, the tax office will not transfer the allocated share of tax.

What conditions must parents meet as recipients of the 2%?

The basic requirement is that, as of 31 December 2025, the parent is:

• a recipient of an old-age pension,

• a recipient of a disability pension paid after reaching retirement age,

• a recipient of a service pension paid after reaching retirement age,

• a recipient of a disability service pension paid after reaching retirement age.

What do we know among the first?

Given that the Social Insurance Agency (SP) often grants pensions retroactively, and in order to preserve the possibility to allocate tax to parents whose pension will be granted and paid retroactively, the taxpayer may list in the Declaration also those parents who reached retirement age by 31 December 2025 and for whom the granting of a pension retroactively to that date is expected.
Subsequently, a verification will take place between the tax office and the Social Insurance Agency.

What do I need to do for my parents to receive 2% of my tax?

It’s simple. You just need to complete and submit the form
DECLARATION on the allocation of a share of paid personal income tax
by 30 April 2026.

Frequently asked questions

• Can I donate 2% to a parent who is a disability pensioner?
  NO – the condition is receipt of an old-age pension.

• Can a grandchild donate 2% to grandparents?
  NO – the required relationship is parent–child.