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Tax deductible donations

private donors (§ 15 act 1 on income taxes)
The amount of a donation can be deducted from the tax base of a private person if the overall cost of the donation within one taxing period exceeds 2 % or reaches at least 1 000 CZK of the tax base. You can donate up to 15% of your tax base.

Self-employed invdividuals (OSVČ) claim the tax deduction for charitable donations in their tax returns.

Employees, whose taxes are filed by their employers submit donation receipts to their salary department by February 15 for the whole previous year. Reduction of tax base and following tax return will be reflected in the salary for March. Employees who file their own tax returns claim the tax deduction in a similar manner to self-employed individuals in their tax returns.

corporate entities (§ 20 act 8 on income taxes)
Corporate entities are allowed to deduct donations from their tax base if the amount exceeds 2 000 CZK. In total, 10 % can be deducted from the reduced tax base. This deduction can be done only by those entities founded for business purposes.