accounting and gifts – §$

“(We are not graduated accountants or auditors, so I recommend that you check all information on this page with your accountant. We only drew on information freely available on the NET.”
All information available here applies only to the Czech legal and financial region.

The granting of aid (donation) can reduce the tax liability for income taxes.
Above all, citizens – persons who use the possibility of tax advantages when providing gifts.
For legal entities, donation is one of the ways of tax optimization.
In addition to the very possibility of reducing Zakład Taxes, it could also be for the company some kind of presentation, creating a good name, making itself visible (on the donor list of APOD.).

Ensure that these humanitarian, charitable and other projects are motivated and delivered to donors, can benefit from the gift tax benefit of income tax whenever it is possible to pay tax on a tax base to reduce the tax liability. The taxpayer says that he decides on the tax determination of small parts of his tax liability; part of your tax liability may be where you become the state budget;

Donation amount and maximum limit

The total value of the donation must exceed 2% of the tax base or be at least CZK 1,000 in the taxation period. This is the tax base before any non-taxable items are applied. In total, a maximum of 10% of the tax base can be deducted.

Gifts whose value can be deducted from the tax base also include non-monetary gifts, including services, which are valued if their price is not known by the prices determined pursuant to Act No. 151/1997 Coll., On Valuation of Property (§ 3 par. 23 (6) of the Act). If the value of donated performance – services has already been included in tax expenses (costs), it is necessary to adjust tax expenses (costs).


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