How to register a Slovak civic association to receive 2% of income tax?

Updated: 21.11.2024.

NOTICE: If you wish to register a civic association to receive 2% of taxes in 2025, your civic association must have been established at least in 2023. A civic association established in 2024 cannot be registered to receive 2% of taxes this year.

Until when is it possible to register a Slovak civic association for the 2% tax designation?

The association can be registered with any notary every year between September 1st and December 15th.

Which civic association can be registered for the 2% tax designation in Slovakia?

A civic associationthat wishes to be registered for the 2% tax designation must meet the following conditions:

• The association must have been founded or must have existed in the calendar year preceding the year in which it registers for the 2% designation. For example, if a civic association is to be registered for the 2% tax designation in 2023, it must have been established at least in 2022.
• among the main activities of the civic association must be one of those listed in Section 50, Paragraph 5 of the Income Tax Act.
• The association must have an open bank account to which it will receive the designated share of paid tax.
• The association must not have arrears on social insurance.
• The association must not have arrears on health insurance.

What is the registration process for receiving 2% of taxes in Slovakia?

1. Schedule an appointment with a notary. Since registration for receiving 2% of taxes takes place within a short window from September 1st to December 15th of the given year, notary offices are typically overwhelmed with registration requests during this period. Therefore, we recommend scheduling your appointment well in advance.
2. Prepare the following documents that the notary will require from you:

• The statutes of the civic association, which comply with the registration requirement that the civic association's main activities include those listed in Section 50, paragraph 5 of the Income Tax Act.
• Confirmation from the Ministry of Interior of the Slovak Republic regarding the assignment of the ID number (IČO) to the civic association.
• A document proving who is the statutory representative of the civic association (e.g., minutes from a general meeting regarding the appointment of the chairman of the civic association, or other documents...).
• The statutory representative's ID card or provide their details.
• State whether the civic association has employees or not.
• Bank account confirmation. At this point, it is sufficient to provide the bank name and the account number in IBAN format, to which the civic association will receive 2% of taxes. The notary will request the bank confirmation themselves.

How much does it cost to register a civic association to receive 2% of taxes?

The total costs associated with registering a civic association to receive 2% of taxes are approximately €100, including the notary's fee for preparing the notarial deed.