Information on the possibilities to use donor benefits, as well as a link to the Register of Public Benefit Organizations.
The donor can choose to use the donor's relief in one of three ways:
- not to include donations in the amount of 5% of the previous year's profit after taxes in the taxable base;
- not to include in the taxable base donations in the amount of 2% of the total gross salary of the previous year, from which NSIC has been paid;
- to reduce the CIT for the calculated dividends in the amount of 85% of the donated amount, not exceeding 30% of the calculated CIT for dividends.
The register of public benefit organizations is available on the website of the State Revenue Service. This register contains information on institutions and organizations that have received permission to receive donations, which in turn enables donors to receive corporate income tax discounts. This register is constantly changing.