12. 7. 2023
The taxpayer is entitled to reduce his tax base by the amount of gratuitous performance, if the value of these exceeds 2 % of the tax base or if it is in the minimal amount of 1 000 CZK in a tax period. It is possible to deduct a maximum of 15 % from the tax base. The limit has been increased to 30 % of the tax base for the tax period 2021.
Apart from monetary amounts, the gratuitous performance includes also donations in the form of gifts or immovable gifts but also provided services. Every gratuitous performance, which is not in the monetary form, has to be appraised.
The gift has to be provided for the purpose of science and education, research and development, culture, school system, police, fire protection, support and protection of the youth, protection of animals and their well-being, social purposes, healthcare and ecology, humanitarian purposes, charity, religious purposes to registered churches and religious groups, leisure/fitness and sports activities, political parties, political movements, European political parties or political trusts to support their activities.
Gratuitous performance includes also blood donations (one blood collection is worth 3 000 CZK), organ transplantation from a living donor (20 000 CZK) and the donation of blood stem cells (one donation is worth 20 000 CZK).
A certificate of donation or a contract has to be presented to prove the gratuitous performance and these documents have to be enclosed to the income tax return form. If the gratuitous performance is provided by a married couple and is included in the marital assets, only one spouse can apply for the deduction or it can be applied for by both spouses proportionally.