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Tax deductible donations

private donors (§ 15 act 1 on income taxes)
The amount of a donation can be deducted from the tax base of a private person if the overall cost of the donation within one taxing period exceeds 2 % or reaches at least 1 000 CZK of the tax base. You can donate now (since Jan.1, 2014) up to 15% of your tax base.


corporate entities (§ 20 act 8 on income taxes)
Corporate entities are allowed to deduct donations from their tax base if the amount exceeds 2 000 CZK. In total, 10 % can be deducted from the reduced tax base. This deduction can be done only by those entities founded for business purposes.

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