Since 2007, each personal income taxpayer may allocate a part of their personal income tax to publicly beneficial purposes. Until 2019 it amounted to 0.5 % of personal income tax, from 2020 onwards taxpayers may donate 1 %. Potential recipients of “personal income tax donations” are mostly non-governmental organisations: in 2023, there were 5.998 eligible NGOs, as well as political parties, trade unions, religious communities and others, totalling 6.960.
personal income tax donations
DATA ON PERSONAL INCOME TAX DONATIONS
| number of taxpayers who donated their personal income tax | number of NGOs eligible for personal income tax donations | total amount of all personal income tax donations (in €) | unallocated funds (in €) | |
| personal income tax 2007 | 210.840 | 3.979 | 2.664.946 | 6.220.804 |
| personal income tax 2008 | 261.766 | 4.180 | 3.114.523 | 6.621.747 |
| personal income tax 2009 | 290.212 | 4.417 | 3.379.428 | 6.233.437 |
| personal income tax 2010 | 302.290 | 3.976 | 3.412.296 | 6.073.263 |
| personal income tax 2011 | 327.856 | 4.689 | 3.768.903 | 5.949.478 |
| personal income tax 2012 | 354.825 | 4.889 | 3.946.373 | 5.577.909 |
| personal income tax 2013 | 374.928 | 4.953 | 3.599.946 | 4.840.725 |
| personal income tax 2014 | 399.970 | 5.193 | 3.839.579 | 4.773.842 |
| personal income tax 2015 | 416.067 | 5.426 | 3.999.802 | 4.810.190 |
| personal income tax 2016 | 441.562 | 5.707 | 4.603.843 | 4.833.331 |
| personal income tax 2017 | 461.764 | 5.969 | 4.599.271 | 5.042.904 |
| personal income tax 2018 | 467.980 | 6.194 | 5.040.712 | 5.466.381 |
| personal income tax 2019 | 496.363 | 6318 | 5.456.656 | 5.298.507 |
| personal income tax 2020 | 510.868 | 6060 | 10.716.366,97 | 10.152.699,82 |
| personal income tax 2021 | 528.010 | 6065 | 12.407.800,75 | 11.785.895,31 |
| personal income tax 2022 | 592.533 | 5999 | 13.326.479,92 | 11.448.239,91 |
| personal income tax 2023 | 641.238 | 5.998 | 15.245.822,27 | 11.807.326,13* |
*preliminary data
In 2023, 641.238 taxpayers requested that part of their personal income tax be donated. In total, donations amounted to cca. € 15,2 million, which was distributed among 6.960 recipients (of which 5.998 are non-governmental organizations). Non-governmental organisations, received about 93,42 % of all the funds donated, which equalled € 14.242.511,76.
A complete list of non-governmental organisations that received personal income tax donations, the total amount and the number of donations can be accessed here (the list excludes organisations that received a total donation of less than € 1, in Slovenian).
AVERAGE AMOUNT OF PERSONAL INCOME TAX DONATION IN EUR (2007–2023)
On average, income taxpayers allocated €22.21 on publicly beneficial purposes in 2023, which is more than € 1 more than the year before. In 2007, when the option was available for the first time, the average amount of donations had been dropping until 2014. Slow growth began in 2015. Between 2019 and 2020, donations increased by an average of €9.99, however, the reason for such a rise is due to the change in the percentage of personal income tax to which taxpayers may donate. The average donation also rose the following year, before dropping again in 2022.
Source: FURS