donations of legal entities

Legal entities and self-employed persons may claim tax relief if they donate to non-profit legal entities. Potential recipients of donations are primarily NGOs, and also public institutes, syndicates etc.

A taxpayer may claim tax relief up to an amount corresponding to 1 % of their revenue, if they donate for humanitarian purposes, disabled persons’ assistance, social assistance, charitable, scientific, educational, health, sporting, cultural, ecological, and religious purposes, and purposes of general interest. Apart from this tax relief, a taxpayer may claim additional tax relief up to an amount corresponding to 0.2 % of their revenue if they donate for cultural or sporting purposes or for voluntary societies established for protection against natural and other disasters and who in the public interest perform activities for the aforementioned purposes. The legal entity may claim additional reductions of the tax base up to an amount corresponding to 3.8 % of the legal entity’s taxable income for amounts paid to top-level sports program providers for investments in top-level sports.

Tax relief for donations made for humanitarian, publicly beneficial and other purposes (up to 1 % of revenue)

 
Number of taxpayers  
NUMBER OF TAXPAYERS WHO CLAIMED TAX RELIEF SHARE OF TAXPAYERS WHO CLAIMED TAX RELIEF (IN %)
2006
139.826
15.646
11.19
2007
150.524
15.341
10.19
2008
160.661
14.720
9.16
2009
167.367
13.178
7.87
2010
172.415
12.791
7.42
2011
177.435
12.662
7.14
2012
180.846
12.395
6.85
2013
183.172
12.172
6.65
2014
203.656
13.669
6.71
2015
210.599
13.427
6.38
2016
214.386
14.136
6.59
2017
219.761   14.840 6.75
2018
225.995   15.562 6.89
2019
229.398 17.865 7.79
2020
232.902   12.442 5.34
2021
237.957 14.397 6.05
2022* 248.175   15.301 6.17
2023 255.671   16.732 6,54
 

Between the years 2006 and 2015, the number of donations made by the taxpayers has declined. The percentage of taxpayers who claimed tax relief has declined from 11.19% in 2006 to 6.38% in 2015. In the next four years, the number started to slowly rise, but the peak was not reached. In 2020 the percentage of taxpayers who claimed tax relief declined to 5.34%. In 2021 the precentage started to rise again and reached 6.54 % in 2023.

* Until 2022 taxpayers could claim tax relief for donations up to an amount corresponding to 0.3 % of their revenue. Since 2022 they may claim tax relief for donations up to an amount corresponding to 1 % of their revenue.

 

Additional tax relief for donations made for cultural and sporting purposes and for protection against natural disasters (up to 0.2 % of revenue)

 
 
Number of taxpayers  
NUMBER OF TAXPAYERS WHO CLAIMED TAX RELIEF
 
SHARE OF TAXPAYERS WHO CLAIMED TAX RELIEF (IN %)
 
2007
150.524
3.057
2.03
2008
160.661
2.824
1.76
2009
167.367
2.118
1.27
2010
172.415
2.185
1.27
2011
177.435
2.056
1.16
2012
180.846
1.917
1.06
2013
183.172
2.075
1.13
2014
203.656
2.260
1.11
2015
210.599   2.352 1.12
2016
214.386   2.452 1.14
2017
219.761   2.608 1.19
2018
225.995   2.975 1.32
2019
229.398 3.001 1.31
2020
232.902 1.991 0.85
2021
237.957 2.301 0.97
2022*
248.175  3.410  1.37
2023
255.671   4.244 1,66
 

Claiming additional tax relief for donations made for cultural and sporting purposes and purposes for protection against natural disasters is even less common. In 2023 only 1.66 % of taxpayers (4,244 out of 255,671) decided for such a claim. This means that four times fewer legal entities and self-employed persons have decided to donate for cultural and sporting purposes and purposes for protection against natural disaster than for humanitarian purposes.

* Before 2022 taxpayers could claim additional tax relief up to an amount corresponding to 0.2 % of the entity's revenue for donations made for cultural purposes and for protection against natural disasters. Since 2022 this additional tax relief can be claimed for donations made for sporting purposes as well.

 

Additional tax relief for donations to top-level sports program providers (up to 3.8 % of revenue)

 
 
Number of taxpayers  
NUMBER OF TAXPAYERS WHO CLAIMED TAX RELIEF SHARE OF TAXPAYERS WHO CLAIMED TAX RELIEF (IN %)
2022
248.175  
75
0.03
2023
255.671 85 0,03

Since 2022 legal entities and self-employed persons may claim additional reductions of the tax base up to an amount corresponding to 3.8 % of the entity’s taxable income for amounts paid to top-level sports program providers for investments in top-level sports. In both 2022 and 2023 only 0.03 % of taxpayers decided for such a claim.

Total sum of claims for tax relief for donations in mio EUR (2019-2023)

 

Tax relief for donations for humanitarian, publicly beneficial and other purposes

Tax relief for donations made for cultural and sporting purposes and for protection against natural disasters*

Additional tax relief for donations to top-level sports program providers**

Total

2019

27,095,915

3,196,509

/

30,292,424

2020

24,157,260

3,396,368

/

27,553,628

2021

26,225,890

2,761,154

/

28,987,044

2022

38,777,363

11,094,140

498,233

50,369,736

2023

51.973.310   

14.051.381

527.962

66.552.653

* Before 2022 taxpayers could claim additional tax relief up to an amount corresponding to 0.2 % of the entity's revenue for donations made for cultural purposes and for protection against natural disasters. Since 2022 this additional tax relief can be claimed for donations made for sporting purposes as well.
** Since 2022 legal entities may claim additional reductions of the tax base up to an amount corresponding to 3.8 % of their taxable income for amounts paid to top-level sports program providers for investments in top-level sports