Donations for Vocational Education – Who Can Benefit from the Relief?

The vocational education relief covers tax settlements for the years 2019–2024. It is exclusively available to individuals running a business who settle their taxes according to general rules, flat-rate tax, or lump-sum tax on registered income. It is important to note that deductions can be made from one’s own income, regardless of its source.

What Donations Are Eligible for Deduction?

Donations for vocational training purposes are eligible for income deduction if they have been transferred to:

• public schools offering vocational training (in accordance with Article 4, point 28a of the Educational Law Act),
• public institutions and educational centers, such as continuing education centers or vocational training and improvement centers.

The total amount of the deduction cannot exceed 6% of the taxpayer’s income, including other donations (e.g., for religious worship, public benefit, blood donation).

How to Calculate and Settle the Relief?

The deduction can be made using the e-pity 2024 program, which automatically accounts for the new tax-free amount. This means the taxpayer does not have to manually calculate the relief – they simply need to enter the donation data, and the system will calculate the deductible amount.

Which Schools Qualify for the Relief?

Donations can only be made to public schools offering education in professions specified in the classification of vocational education. This includes, among others:

• five-year technical schools,
• three-year first-level vocational schools,
• two-year second-level vocational schools,
• post-secondary schools,
• continuing education institutions.

The institution may also offer other forms of education (e.g., high school), but the donation must be exclusively for vocational education.

Conditions for Donation Deduction

The relief is not tied to the taxpayer’s child attending the specific school – donations can be made to any qualifying institution.
Donations can only be made to public schools. Private schools, primary schools, and general high schools do not qualify for the deduction.

Donations to the Parents’ Council and Parents’ Committee

The donation must be for vocational education purposes. Transferring funds to a parents’ council or parents’ committee does not entitle one to a deduction.

In-Kind Donations

Only teaching materials and fixed assets that are complete, usable, and no older than 12 years are eligible for deduction. Monetary donations are not covered by the relief.

Donation from Business Activity vs. Other Income Sources

A taxpayer can deduct a donation from their total income, regardless of the source. It is also possible to make a donation as part of a flat-rate or lump-sum taxed business activity and deduct it from income taxed under general rules.

Can the Donation Be Carried Over to the Next Year?

The relief does not carry over to subsequent years – if the taxpayer does not utilize the deduction, it is forfeited without the possibility of future settlement.

How to Document a Donation?

To benefit from the relief, it is necessary to have:

• a written donation agreement,
• a statement from the donee confirming its acceptance.

The donation must be valued according to the market value of the transferred items.