2% Tax Allocation to Parents: What Changes in 2026
From 2026, individuals in Slovakia will be able, for the first time, to allocate 2% of their income tax paid for 2025 to their parents – either to one parent or both. This new mechanism replaces the existing parental pension scheme.
Who qualifies as a parent
For the purposes of allocating 2% of tax to parents, the following persons are considered eligible:
a biological parent,
an adoptive parent,
a person entrusted with foster care.
Conditions for allocating 2% of tax to parents
To qualify, the parent must meet the following conditions as of December 31, 2025:
be a recipient of an old-age pension, disability pension, service pension, or disability service pension,
the pension must be paid from the Slovak social security system,
the pension must be granted after reaching retirement age.
The allocation is not possible if the parent:
receives an early retirement pension,
receives a pension from abroad.
Additionally:
the maximum allocation is 2% per parent,
it is not possible to allocate 4% to a single parent.
Combining allocation to parents and non-profit organisations
The new system allows individuals to combine allocations to parents and non-profit organisations.
If an individual allocates:
2% to one or both parents,
they may still allocate:
an additional 2% to a non-profit organisation, or
3% to a non-profit organisation if they have completed at least 40 hours of volunteer work.
The total allocation may therefore reach:
up to 6%,
or up to 7% in the case of volunteering.
How and when to allocate 2% of tax
The method depends on whether the individual files a tax return or is an employee.
Tax return
Individuals can allocate their tax share:
via their tax return,
by March 31, 2026,
or within an extended filing deadline.
Employees
Employees can allocate their tax share by submitting:
the form “Declaration on the Allocation of a Share of Tax”,
by April 30, 2026,
together with a confirmation of tax payment from the employer.
The minimum allocation amount is 3 EUR .
When will the funds be paid
The payment timing depends on the recipient:
Non-profit organisations
funds will be transferred within 3 months after the filing deadline.
Parents
the allocated amount will be transferred to the Social Insurance Agency,
and paid together with the pension,
typically within 4 months.
2% tax allocation to parents: what it means in practice
The new system provides individuals with greater flexibility in deciding how to allocate part of their tax while directly supporting their parents.
From 2026, taxpayers can allocate up to 2% of their tax to each parent, while still supporting non-profit organisations.
