Ing. Viktória Horáčiková
Tax Advisor
The year 2026 brings a significant change in the allocation of a share of paid income tax. Under the new rules, individuals will be able to allocate 2% of their tax to each parent who is a pension recipient. At the same time, the option to allocate 2% (or 3%) to non-governmental, non-profit organizations remains in place.
What changes – and what stays the same?
From 2026, the parental pension will be abolished. It will be replaced by a new mechanism: children will be able to allocate part of their tax directly to their parents who are pensioners.
At the same time:
- the allocation of 2% (or 3%) to non-profit organizations remains unchanged,
- the mechanisms do not reduce one another – they are two separate options.
In practice, this means that in one year an individual may allocate:
- 2% to the mother,
- 2% to the father,
- 2% (or 3% in the case of volunteering) to a non-profit organization.
In total, up to 6% (or 7%) of the paid tax can be redistributed.
Who can receive the 2%?
The parent must, as of 31 December 2025, be a recipient of:
- an old-age pension,
- a disability pension,
- a service pension,
- or a combination of the above.
If the Social Insurance Agency grants the pension retroactively, it is possible to allocate the tax also to a parent who had reached retirement age by that date.
We emphasize the importance of the condition of having reached the statutory retirement age. The share of paid tax cannot be allocated to a parent who retired early, before reaching retirement age.
There is no need to prove that the recipient is your biological parent. The Financial Administration will verify these facts and the fulfillment of conditions with the Social Insurance Agency.
How to proceed?
The procedure is very similar to allocating a share of paid tax to non-profit organizations. The method of allocation depends on whether you:
- file a tax return – in this case, you include the parents’ details in the tax return (deadline 31 March 2026, or within an extended deadline), or
- have your annual tax settlement carried out by your employer – in this case, you submit a separate form: “Statement on the Allocation of a Share of Paid Personal Income Tax” no later than 30 April 2026. A confirmation of paid tax from the employer is a mandatory attachment. The statement must include the identification details of the parent(s), namely first name, last name, and personal identification number.
Basic conditions
To successfully allocate a share of paid tax, the following statutory conditions must be met:
- the tax must be duly paid,
- the taxpayer must not have tax arrears exceeding EUR 5 (15 days after the filing deadline),
- in the case of annual tax settlement, the tax must be settled by 30 April 2026,in the case of substitute care (if the recipient is not a biological parent), a decision of the competent authority must be attached (only with the first submission),
- the allocated share of paid tax must be at least EUR 3.
How is the payment to parents made?
The tax office transfers the allocated share of tax via the Social Insurance Agency, which subsequently ensures distribution to the individual parents.
If you need help assessing whether you can allocate 2% of your tax to your parents or with preparing your tax return, feel free to contact our tax advisor.
The above information on this website is intended to give you a basic overview of tax, accounting and legal regulations. It is in no way intended as a guide to their application in practice, which may differ significantly from the legislation in force at any given time. The information on this website does not guarantee legal, accounting, tax or other professional advice or services. As such, the information should not be taken as a substitute for professional consultation with accounting, tax, legal or other advisors. EMINEO PARTNERS shall not be responsible or liable for any discrepancies, omissions or results obtained from the use of this information. All information and examples are provided without any warranty as to their applicability in practice. EMINEO PARTNERS is not obliged to reflect the applicable legislation on the information and examples provided on this website.
