{"id":480,"date":"2026-03-10T09:47:22","date_gmt":"2026-03-10T08:47:22","guid":{"rendered":"https:\/\/firmaren.sk\/clanky\/?p=480"},"modified":"2026-03-24T22:22:11","modified_gmt":"2026-03-24T21:22:11","slug":"obcianske-zdruzenie-a-jeho-registracia-na-2","status":"publish","type":"post","link":"https:\/\/www.firmaren.sk\/clanky\/obcianske-zdruzenie-a-jeho-registracia-na-2\/","title":{"rendered":"2 % z dane 2026: ako darova\u0165 a\u017e 6 % \u2014 kompletn\u00fd sprievodca"},"content":{"rendered":"\n\n\n<h2 class=\"wp-block-heading\">Novinka 2026: a\u017e 6 % z dane namiesto dvoch<\/h2>\n\n\n\n<p>Od roku 2026 (za zda\u0148ovacie obdobie 2025) sa na z\u00e1klade \u00a7 50aa z\u00e1kona o dani z pr\u00edjmov ru\u0161\u00ed rodi\u010dovsk\u00fd d\u00f4chodok a nahr\u00e1dza ho mo\u017enos\u0165, aby <strong>deti priamo pouk\u00e1zali 2 % z dane ka\u017ed\u00e9mu rodi\u010dovi-poberate\u013eovi d\u00f4chodku.<\/strong><\/p>\n\n\n\n<p><strong>Ako to funguje v praxi:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>2 % z dane matke<\/strong> (d\u00f4chodky\u0148a)<\/li>\n\n\n\n<li><strong>2 % z dane otcovi<\/strong> (d\u00f4chodca)<\/li>\n\n\n\n<li><strong>2 % z dane ob\u010dianskemu zdru\u017eeniu<\/strong> alebo inej neziskovke (resp. 3 % ak ste dobrovo\u013en\u00edk)<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>&#x1f4a1; D\u00f4le\u017eit\u00e9 pre neziskovky: <\/strong>Nov\u00e9 2 % pre rodi\u010dov nejd\u00fa na \u00fakor ob\u010dianskych zdru\u017een\u00ed. Celkov\u00fd prerozde\u013eovan\u00fd podiel rast\u00faci na 6 % motivuje viac \u013eud\u00ed vyplni\u0165 tla\u010divo, \u010do zvy\u0161uje \u0161ancu, \u017ee doplnia aj neziskovku.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>Pre pr\u00e1vnick\u00e9 osoby (firmy) sa ni\u010d nemen\u00ed<\/strong> \u2014 m\u00f4\u017eu pouk\u00e1za\u0165 1 % (alebo 2 % ak darovali aspo\u0148 0,5 % dane na verejnoprospe\u0161n\u00fd \u00fa\u010del). Firmy m\u00f4\u017eu rozdeli\u0165 podiel medzi viacer\u00fdch prij\u00edmate\u013eov.<\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\" title=\"Ako a komu darova\u0165 2% v roku 2026?\" width=\"500\" height=\"281\" src=\"https:\/\/www.youtube.com\/embed\/Gtlu8-hE8Co?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\n<\/div><\/figure>\n\n\n\n<p><strong>&#x1f3af; E\u0161te nem\u00e1te vlastn\u00e9 ob\u010dianske zdru\u017eenie?<\/strong><\/p>\n\n\n\n<p><strong>Cez OZ m\u00f4\u017eete zbiera\u0165 2 %<\/strong> z dane nielen na charitu, ale aj na <strong>\u0161portov\u00e9 aktivity, vzdel\u00e1vanie, kult\u00farne podujatia<\/strong> \u010di \u010doko\u013evek, \u010do podporuje spolo\u010dn\u00e9 z\u00e1ujmy va\u0161ich zamestnancov, \u010dlenov rodiny \u010di komunity.<\/p>\n\n\n\n<p><strong>\u2192 <a href=\"https:\/\/www.firmaren.sk\/zalozenie-obcianskeho-zdruzenia\" target=\"_blank\" rel=\"noreferrer noopener\">Zalo\u017ei\u0165 nov\u00e9 OZ<\/a><\/strong><\/p>\n\n\n\n<p><strong>\u2192 <a href=\"https:\/\/www.firmaren.sk\/hotove-obcianske-zdruzenia\">K\u00fapi\u0165 hotov\u00e9 OZ registrovan\u00e9 na 2 %<\/a>:<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Dokedy m\u00f4\u017eem darova\u0165 2 % z dane v roku 2026?<\/h2>\n\n\n\n<p><strong>Term\u00edny pre darovanie 2 % z dane za rok 2026:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>V da\u0148ovom priznan\u00ed: do 31. marca 2026<\/strong> (resp. do 30.6. alebo 30.9. pri pred\u013a\u017een\u00ed lehoty)<\/li>\n\n\n\n<li><strong>Cez <a href=\"https:\/\/www.firmaren.sk\/clanky\/wp-content\/uploads\/2026\/03\/Vyhlasenie_2_percenta_2025_OZ_Firmaren.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Vyhl\u00e1senie (zamestnanci)<\/a>: do 30. apr\u00edla 2026<\/strong> \u2014 pr\u00edlohou mus\u00ed by\u0165 potvrdenie o zaplaten\u00ed dane od zamestn\u00e1vate\u013ea<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<p><strong>Podmienky:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Da\u0148 mus\u00ed by\u0165 riadne zaplaten\u00e1 a nesmiete ma\u0165 nedoplatok vy\u0161\u0161\u00ed ako 5 \u20ac<\/li>\n\n\n\n<li>Minim\u00e1lna suma na pouk\u00e1zanie je 3 \u20ac<\/li>\n\n\n\n<li>Fyzick\u00e1 osoba m\u00f4\u017ee 2 % posla\u0165 len jednej neziskovke (nie rozdeli\u0165 medzi viacero)<\/li>\n\n\n\n<li>Pre rodi\u010dov: rodi\u010d mus\u00ed by\u0165 k 31.12.2025 pober\u00e1te\u013eom d\u00f4chodku (starobn\u00e9ho, invalidn\u00e9ho, v\u00fdsluhov\u00e9ho)<\/li>\n\n\n\n<li>Pr\u00edbuzensk\u00fd vz\u0165ah nie je potrebn\u00e9 preukazova\u0165 \u2014 sta\u010d\u00ed uvies\u0165 meno, priezvisko a rodn\u00e9 \u010d\u00edslo rodi\u010da<\/li>\n<\/ul>\n\n\n\n<p><strong>\u2192<\/strong> <a href=\"https:\/\/www.firmaren.sk\/clanky\/wp-content\/uploads\/2026\/03\/Vyhlasenie_2_percenta_2025_OZ_Firmaren.pdf\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Vyhl\u00e1senie o pouk\u00e1zan\u00ed podielu zaplatenej dane z pr\u00edjmov &#8211; zamestnanec (vzor)<\/strong><\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Ako darova\u0165 2 % z dane ob\u010dianskemu zdru\u017eeniu \u2014 postup<\/h2>\n\n\n\n<p><strong>Krok 1: <\/strong>Zistite I\u010cO zvolenej neziskovky v Not\u00e1rskom centr\u00e1lnom registri (<a href=\"https:\/\/www.notar.sk\/prijimatelia\/\">notar.sk\/prijimatelia<\/a>).<\/p>\n\n\n\n<p><strong>Krok 2a (ak pod\u00e1vate da\u0148ov\u00e9 priznanie): <\/strong>V da\u0148ovom priznan\u00ed vypl\u0148te sekciu \u201ePouk\u00e1zanie podielu zaplatenej dane\u201c. Uve\u010fte I\u010cO prij\u00edmate\u013ea, jeho n\u00e1zov a s\u00eddlo. <strong>Podajte DP do 31.3.2026<\/strong> (resp. v pred\u013a\u017eenej lehote).<\/p>\n\n\n\n<p><strong>Krok 2b (ak ste zamestnanec a da\u0148 v\u00e1m z\u00fa\u010dtoval zamestn\u00e1vate\u013e): <\/strong>Vy\u017eiadajte si od zamestn\u00e1vate\u013ea Potvrdenie o zaplaten\u00ed dane. Vypl\u0148te samostatn\u00e9 tla\u010divo \u201eVyhl\u00e1senie o pouk\u00e1zan\u00ed podielu zaplatenej dane\u201c a podajte ho na da\u0148ov\u00fd \u00farad do<strong>30.4.2026.<\/strong><\/p>\n\n\n\n<p><strong>Krok 3 (volite\u013en\u00e9 \u2014 rodi\u010dia): <\/strong>V tom istom tla\u010dive alebo DP dopl\u0148te \u00fadaje rodi\u010dov-d\u00f4chodcov (meno, priezvisko, rodn\u00e9 \u010d\u00edslo). Toto plat\u00ed iba pre fyzick\u00e9 osoby (zamestnanci, \u017eivnostn\u00edci a in\u00e9 SZ\u010cO), nie pre firmy (s.r.o., a.s. a podobne).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Registr\u00e1cia ob\u010dianskeho zdru\u017eenia pre prij\u00edmanie 2 % z dane<\/h2>\n\n\n\n<p>Ak m\u00e1te ob\u010dianske zdru\u017eenie a chcete prij\u00edma\u0165 2 % z dane, mus\u00ed by\u0165 va\u0161e OZ registrovan\u00e9 v Not\u00e1rskom centr\u00e1lnom registri ur\u010den\u00fdch pr\u00e1vnick\u00fdch os\u00f4b. Registr\u00e1ciu vykon\u00e1va ktor\u00fdko\u013evek not\u00e1r na Slovensku v obdob\u00ed od septembra do decembra.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Chronol\u00f3gia: kedy m\u00f4\u017ee OZ za\u010da\u0165 prij\u00edma\u0165 2 %?<\/h3>\n\n\n\n<p><strong>1. rok \u2014 zalo\u017eenie OZ: <\/strong>Ob\u010dianske zdru\u017eenie mus\u00ed by\u0165 zap\u00edsan\u00e9 v registri Ministerstva vn\u00fatra SR.<\/p>\n\n\n\n<p><strong>2. rok \u2014 registr\u00e1cia u not\u00e1ra: <\/strong>Od 1. septembra do 15. decembra nasleduj\u00faceho roka sa OZ zaregistruje u not\u00e1ra pre prij\u00edmanie 2 %.<\/p>\n\n\n\n<p><strong>3. rok \u2014 prij\u00edmanie 2 %: <\/strong>A\u017e v tre\u0165om kalend\u00e1rnom roku m\u00f4\u017ee OZ skuto\u010dne prij\u00edma\u0165 2 % z dane.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>&#x1f4c5; Pr\u00edklad pre rok 2026:<\/strong> OZ zalo\u017een\u00e9 v roku 2025 \u2192 registr\u00e1cia u not\u00e1ra od 1.9. do 15.12.2026 \u2192 prij\u00edmanie 2 % od roku 2027. OZ zalo\u017een\u00e9 v roku 2024 alebo sk\u00f4r a registrovan\u00e9 u not\u00e1ra do 15.12.2025 \u2192 prij\u00edma 2 % u\u017e v roku 2026.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Chcete prij\u00edma\u0165 2 % u\u017e tento rok, ale nem\u00e1te OZ?<\/h2>\n\n\n\n<p>Ak ste nestihli zalo\u017ei\u0165 ob\u010dianske zdru\u017eenie v\u010das, nemus\u00edte \u010daka\u0165 a\u017e do roku 2028. <strong>Rie\u0161enie: k\u00fapte si vopred zalo\u017een\u00e9 (ready-made) ob\u010dianske zdru\u017eenie<\/strong>, ktor\u00e9 u\u017e je registrovan\u00e9 pre 2 %. Ka\u017ed\u00fd rok na to mysl\u00edme a m\u00e1me pripraven\u00e9 zdru\u017eenia zalo\u017een\u00e9 e\u0161te minul\u00fd rok, niektor\u00e9 rovno registrovan\u00e9 na 2 %. Sta\u010d\u00ed si vybra\u0165.<\/p>\n\n\n<p id=\"big-button-block_71fe1d3e828ee0179950993064c449a6\" class=\"big-button-block\">\n    <span style=\"font-size: 14px;\">\n        <a class=\"redBtn right-panel-btn rounded-btn\" title=\"K\u00fapi\u0165 hotov\u00e9 OZ registrovan\u00e9 na 2 % \"\n            href=\"https:\/\/www.firmaren.sk\/hotove-obcianske-zdruzenia\">\n            K\u00fapi\u0165 hotov\u00e9 OZ registrovan\u00e9 na 2 %         <\/a>\n    <\/span>\n<\/p>\n\n\n<p>Alternat\u00edvne, ak v\u00e1m nez\u00e1le\u017e\u00ed na roku 2026 a m\u00f4\u017eete po\u010dka\u0165, zalo\u017ete si vlastn\u00e9 OZ e\u0161te tento rok \u2014 v roku 2027 sa zaregistrujete u not\u00e1ra a od roku 2028 m\u00f4\u017eete prij\u00edma\u0165 2 %.<\/p>\n\n\n<p id=\"big-button-block_51c7bfdc7b1ff7ac5cfba265b2a4f8b5\" class=\"big-button-block\">\n    <span style=\"font-size: 14px;\">\n        <a class=\"redBtn right-panel-btn rounded-btn\" title=\"Zalo\u017ei\u0165 ob\u010dianske zdru\u017eenie \"\n            href=\"https:\/\/www.firmaren.sk\/zalozenie-obcianskeho-zdruzenia\">\n            Zalo\u017ei\u0165 ob\u010dianske zdru\u017eenie         <\/a>\n    <\/span>\n<\/p>\n\n\n<h2 class=\"wp-block-heading\">Na ak\u00e9 \u00fa\u010dely mo\u017eno 2 % pou\u017ei\u0165?<\/h2>\n\n\n\n<p>Ob\u010dianske zdru\u017eenia musia ma\u0165 <strong>v&nbsp;stanov\u00e1ch niektor\u00e9 z&nbsp;t\u00fdchto cie\u013eov<\/strong> (<a aria-label=\" (otvor\u00ed sa v novej karte)\" href=\"https:\/\/www.slov-lex.sk\/pravne-predpisy\/SK\/ZZ\/2003\/595\/20160318#paragraf-50\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 50 ods. 5 z\u00e1kona o&nbsp;dani z&nbsp;pr\u00edjmov<\/a>&nbsp;vymen\u00fava, na ak\u00e9 \u00fa\u010dely je mo\u017en\u00e9 2% pou\u017ei\u0165):<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>ochrana a podpora zdravia; prevencia, lie\u010dba, resocializ\u00e1cia<\/li>\n\n\n\n<li>podpora a rozvoj telesnej kult\u00fary<\/li>\n\n\n\n<li>poskytovanie soci\u00e1lnej pomoci<\/li>\n\n\n\n<li>zachovanie kult\u00farnych hodn\u00f4t<\/li>\n\n\n\n<li>podpora vzdel\u00e1vania<\/li>\n\n\n\n<li>ochrana \u013eudsk\u00fdch pr\u00e1v<\/li>\n\n\n\n<li>ochrana a tvorba \u017eivotn\u00e9ho prostredia<\/li>\n\n\n\n<li>veda a v\u00fdskum<\/li>\n\n\n\n<li>organizovanie a sprostredkovanie dobrovo\u013en\u00edckej \u010dinnosti<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>&#x1f3af; Pr\u00edklad:<\/strong> Ak m\u00e1te doma \u0161portovca m\u00f4\u017eete mu zalo\u017ei\u0165 OZ. Cel\u00e1 rodina pr\u00edpadne ak\u00e1ko\u013evek firma m\u00f4\u017ee takto podpori\u0165 cez darovanie 2% jeho talent. Je to jedna z mo\u017enost\u00ed ako financova\u0165 osobn\u00fd rozvoj.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n<p id=\"big-button-block_a6ab2fbbd8bff05017389b3455dc3440\" class=\"big-button-block\">\n    <span style=\"font-size: 14px;\">\n        <a class=\"redBtn right-panel-btn rounded-btn\" title=\"K\u00fapi\u0165 hotov\u00e9 OZ\"\n            href=\"https:\/\/www.firmaren.sk\/hotove-obcianske-zdruzenia\">\n            K\u00fapi\u0165 hotov\u00e9 OZ        <\/a>\n    <\/span>\n<\/p>\n\n\n<h2 class=\"wp-block-heading\">\u010co s\u00fa vlastne tie 2 % z dane?<\/h2>\n\n\n\n<p>Ktoko\u013evek \u2014 ob\u010dan aj firma \u2014 m\u00f4\u017ee v da\u0148ovom priznan\u00ed alebo v \u0161peci\u00e1lnom vyhl\u00e1sen\u00ed uvies\u0165 registrovan\u00fa neziskovku, ktorej chce venova\u0165 2 % zo svojej dane za predch\u00e1dzaj\u00faci rok. Minim\u00e1lna suma je 3 \u20ac. Da\u0148ov\u00fd \u00farad potom t\u00fato sumu po\u0161le priamo na \u00fa\u010det ozna\u010denej neziskovky.<\/p>\n\n\n\n<p><strong>Od roku 2026 navy\u0161e: <\/strong>da\u0148ov\u00fd \u00farad prevedie podiel dane ur\u010den\u00fd rodi\u010dom prostredn\u00edctvom Soci\u00e1lnej pois\u0165ovne. Rodi\u010d m\u00e1 pr\u00e1vo na vyplatenie tohto podielu.<br><br><strong>FAQ \u2014 \u010casto kladen\u00e9 ot\u00e1zky k 2 % z dane v roku 2026<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">M\u00f4\u017eem darova\u0165 v\u0161etk\u00fdch 6 % len jedn\u00e9mu?<\/h3>\n\n\n\n<p>Nie. Ka\u017ed\u00e9 2 % s\u00fa samostatn\u00fd mechanizmus: maxim\u00e1lne 2 % matke, 2 % otcovi a 2 % (resp. 3 %) neziskovke. Ned\u00e1 sa napr\u00edklad da\u0165 4 % len otcovi.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">M\u00f4\u017eem rozdeli\u0165 2 % medzi viac neziskoviek?<\/h3>\n\n\n\n<p>Fyzick\u00e1 osoba nie \u2014 m\u00f4\u017eete pouk\u00e1za\u0165 2 % len jednej neziskovke. Firmy (pr\u00e1vnick\u00e9 osoby) m\u00f4\u017eu rozdeli\u0165 podiel medzi viacer\u00fdch prij\u00edmate\u013eov.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">M\u00e1m OZ zalo\u017een\u00e9 v roku 2025. M\u00f4\u017eem v roku 2026 prij\u00edma\u0165 2 %?<\/h3>\n\n\n\n<p>E\u0161te nie. OZ zalo\u017een\u00e9 v 2025 sa m\u00f4\u017ee registrova\u0165 u not\u00e1ra od septembra do decembra 2026. Prij\u00edma\u0165 2 % bude m\u00f4c\u0165 a\u017e v roku 2027. Pozrite si,&nbsp;<a href=\"https:\/\/firmaren.sk\/clanky\/obcianske-zdruzenie-si-zaregistrujete-pre-2-uz-len-do-15-decembra\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u010do v\u0161etko na tak\u00fato registr\u00e1ciu potrebujete<\/a>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Nem\u00e1m OZ a chcem prij\u00edma\u0165 2 % \u010do najsk\u00f4r. \u010co robi\u0165?<\/h3>\n\n\n\n<p>Najr\u00fdchlej\u0161ie rie\u0161enie: k\u00fapte si <strong>hotov\u00e9 OZ registrovan\u00e9 na 2 %<\/strong> cez Firm\u00e1re\u0148. Tieto zdru\u017eenia boli zalo\u017een\u00e9 minul\u00fd rok a s\u00fa u\u017e registrovan\u00e9 \u2014 m\u00f4\u017eete prij\u00edma\u0165 2 % u\u017e tento rok.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Kedy prebieha registr\u00e1cia u not\u00e1ra?<\/h3>\n\n\n\n<p><strong>Ka\u017edoro\u010dne od 1. septembra do 15. decembra<\/strong>. Odpor\u00fa\u010dame objedna\u0165 si term\u00edn u not\u00e1ra vopred \u2014 najm\u00e4 v novembri a decembri b\u00fdvaj\u00fa pln\u00e9 kapacity.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Kde n\u00e1jdem zoznam prij\u00edmate\u013eov 2 %?<\/h3>\n\n\n\n<p>Kompletn\u00fd zoznam registrovan\u00fdch prij\u00edmate\u013eov n\u00e1jdete v Not\u00e1rskom centr\u00e1lnom registri na <a href=\"https:\/\/www.notar.sk\/prijimatelia\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">notar.sk\/prijimatelia<\/a> alebo na port\u00e1li rozhodni.sk<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Ak\u00fd je rozdiel medzi zalo\u017een\u00edm OZ a registr\u00e1ciou na 2 %?<\/h3>\n\n\n\n<p>Zalo\u017eenie OZ (z\u00e1pis na Ministerstve vn\u00fatra SR) je pr\u00e1vny vznik zdru\u017eenia. Registr\u00e1cia na 2 % (u not\u00e1ra) je samostatn\u00fd \u00fakon, ktor\u00fd sa vykon\u00e1va a\u017e v nasleduj\u00facom roku po zalo\u017een\u00ed. Najprv mus\u00ed by\u0165 OZ zalo\u017een\u00e9, a\u017e potom sa m\u00f4\u017ee registrova\u0165 pre 2 %.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Kde m\u00e1m registrova\u0165 ob\u010dianske zdru\u017eenie pre 2 %?<\/h3>\n\n\n\n<p>Registr\u00e1ciu vykon\u00e1va&nbsp;<strong><a href=\"http:\/\/www.notar.sk\/Kontakty\/Not%C3%A1rske%C3%BArady.aspx\" target=\"_blank\" rel=\"noreferrer noopener\">ktor\u00fdko\u013evek not\u00e1r na Slovensku<\/a><\/strong>. Pozor, nejde o be\u017en\u00fd not\u00e1rsky \u00fakon a ke\u010f\u017ee si vy\u017eaduje ur\u010dit\u00fd \u010das na realiz\u00e1ciu, je zvy\u010dajne potrebn\u00e9 dohodn\u00fa\u0165 si u not\u00e1ra term\u00edn vopred. Nenech\u00e1vajte si to na posledn\u00fa chv\u00ed\u013eu, aby mal not\u00e1r pre v\u00e1s e\u0161te vo\u013eno.<br><br><a href=\"https:\/\/www.firmaren.sk\/clanky\/ako-si-zaregistrovat-obcianske-zdruzenie\/\" target=\"_blank\" rel=\"noreferrer noopener\">Ako m\u00e1m vybavi\u0165 registr\u00e1ciu ob\u010dianskeho zdru\u017eenia pre 2 %?<\/a><\/p>\n\n\n\n<p>Tu je&nbsp;<strong><a href=\"https:\/\/firmaren.sk\/clanky\/obcianske-zdruzenie-si-zaregistrujete-pre-2-uz-len-do-15-decembra\/\" target=\"_blank\" rel=\"noreferrer noopener\">kompletn\u00fd postup, ako vybavi\u0165 registr\u00e1ciu pre 2 %<\/a><\/strong>. Nie je zlo\u017eit\u00fd, av\u0161ak chce to pevn\u00e9 nervy a nejak\u00fd ten \u010das.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><strong>Nechcete sa s t\u00fdm zaobera\u0165 sami? Na\u0161a <a href=\"https:\/\/legalia.sk\/contact\" target=\"_blank\" rel=\"noreferrer noopener\">advok\u00e1tska kancel\u00e1ria<\/a> to vybav\u00ed za v\u00e1s<\/strong>.<\/p>\n<\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\">Preh\u013ead term\u00ednov 2026<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Term\u00edn<\/strong><\/td><td><strong>Udalos\u0165<\/strong><\/td><\/tr><tr><td><strong>31. marec 2026<\/strong><\/td><td>Da\u0148ov\u00e9 priznanie (FO aj PO) za rok 2025 + pouk\u00e1zanie 2 % \/ 6 %<\/td><\/tr><tr><td><strong>30. apr\u00edl 2026<\/strong><\/td><td>Vyhl\u00e1senie o pouk\u00e1zan\u00ed dane pre zamestnancov s RZ\u010c<\/td><\/tr><tr><td><strong>30. j\u00fan 2026<\/strong><\/td><td>Pred\u013a\u017een\u00e1 lehota na DP (+3 mesiace)<\/td><\/tr><tr><td><strong>30. september 2026<\/strong><\/td><td>Pred\u013a\u017een\u00e1 lehota na DP (zahrani\u010dn\u00e9 pr\u00edjmy)<\/td><\/tr><tr><td><strong>1.9. \u2013 15.12.2026<\/strong><\/td><td>Registr\u00e1cia OZ (zalo\u017een\u00fdch v 2025) u not\u00e1ra pre prij\u00edmanie 2 % v roku 2027<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Za\u010dnite u\u017e dnes<\/h2>\n\n\n\n<p>Sez\u00f3na da\u0148ov\u00fdch priznan\u00ed je kr\u00e1tka a term\u00edny nepo\u010dkaj\u00fa. Ak chcete prij\u00edma\u0165 2 % z dane pre svoje ob\u010dianske zdru\u017eenie, konajte teraz.<br><br><strong>Ak potrebujete \u017eiada\u0165 2 % na bud\u00faci rok (2026)<\/strong>&nbsp;ale zdru\u017eenie e\u0161te zalo\u017een\u00e9 nem\u00e1te, m\u00f4\u017eete si&nbsp;<a href=\"https:\/\/www.firmaren.sk\/hotove-obcianske-zdruzenia\" target=\"_blank\" rel=\"noreferrer noopener\">k\u00fapi\u0165 vopred zalo\u017een\u00e9 ob\u010dianske zdru\u017eenie (tzv. ready-made)<\/a>. Ka\u017ed\u00fd rok sa n\u00e1jde niekto, kto si OZ nestihne zalo\u017ei\u0165 v\u010das. My na to mysl\u00edme a pre tak\u00e9to pr\u00edpady m\u00e1me&nbsp;<strong>e\u0161te minul\u00fd rok zalo\u017een\u00e9 zdru\u017eenia<\/strong>, pripraven\u00e9 na prevzatie. Niektor\u00e9 s\u00fa rovno aj registrovan\u00e9 na 2 %. Sta\u010d\u00ed si vybra\u0165.<\/p>\n\n\n<p id=\"big-button-block_b82b92a12218d93a4374b3a892b22424\" class=\"big-button-block\">\n    <span style=\"font-size: 14px;\">\n        <a class=\"redBtn right-panel-btn rounded-btn\" title=\"K\u00fapi\u0165 hotov\u00e9 OZ s registr\u00e1ciou na 2 % \"\n            href=\"https:\/\/www.firmaren.sk\/hotove-obcianske-zdruzenia\">\n            K\u00fapi\u0165 hotov\u00e9 OZ s registr\u00e1ciou na 2 %         <\/a>\n    <\/span>\n<\/p>\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Novinka 2026: a\u017e 6 % z dane namiesto dvoch Od roku 2026 (za zda\u0148ovacie obdobie 2025) sa na z\u00e1klade \u00a7 50aa z\u00e1kona o dani z pr\u00edjmov ru\u0161\u00ed rodi\u010dovsk\u00fd d\u00f4chodok a nahr\u00e1dza ho mo\u017enos\u0165, aby deti priamo pouk\u00e1zali 2 % z dane ka\u017ed\u00e9mu rodi\u010dovi-poberate\u013eovi d\u00f4chodku. Ako to funguje v praxi: &#x1f4a1; D\u00f4le\u017eit\u00e9 pre neziskovky: Nov\u00e9 2 &hellip; <a href=\"https:\/\/www.firmaren.sk\/clanky\/obcianske-zdruzenie-a-jeho-registracia-na-2\/\">Continued<\/a><\/p>\n","protected":false},"author":4,"featured_media":498,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2,13,1],"tags":[],"class_list":["post-480","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-danova-optimalizacia","category-obcianske-zdruzenia","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>2 % z dane 2026: ako darova\u0165 a\u017e 6 % \u2014 kompletn\u00fd sprievodca - Firm\u00e1re\u0148.sk<\/title>\n<meta name=\"description\" content=\"Od roku 2026 m\u00f4\u017eete darova\u0165 a\u017e 6 % z dane: 2 % ob\u010dianskemu zdru\u017eeniu + 2 % matke + 2 % otcovi. 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Pozrite si term\u00edny, postup a nov\u00fa legislat\u00edvu.","breadcrumb":{"@id":"https:\/\/www.firmaren.sk\/clanky\/obcianske-zdruzenie-a-jeho-registracia-na-2\/#breadcrumb"},"inLanguage":"sk-SK","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.firmaren.sk\/clanky\/obcianske-zdruzenie-a-jeho-registracia-na-2\/"]}]},{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/www.firmaren.sk\/clanky\/obcianske-zdruzenie-a-jeho-registracia-na-2\/#primaryimage","url":"https:\/\/www.firmaren.sk\/clanky\/wp-content\/uploads\/2016\/12\/Obcianske-zdruzenie-2-percenta.jpg","contentUrl":"https:\/\/www.firmaren.sk\/clanky\/wp-content\/uploads\/2016\/12\/Obcianske-zdruzenie-2-percenta.jpg","width":849,"height":566,"caption":"Ob\u010dianske zdru\u017eenie dane"},{"@type":"BreadcrumbList","@id":"https:\/\/www.firmaren.sk\/clanky\/obcianske-zdruzenie-a-jeho-registracia-na-2\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Domovsk\u00e1 str\u00e1nka","item":"https:\/\/www.firmaren.sk\/clanky\/"},{"@type":"ListItem","position":2,"name":"2 % z dane 2026: ako darova\u0165 a\u017e 6 % \u2014 kompletn\u00fd sprievodca"}]},{"@type":"WebSite","@id":"https:\/\/www.firmaren.sk\/clanky\/#website","url":"https:\/\/www.firmaren.sk\/clanky\/","name":"Firm\u00e1re\u0148.sk","description":"Blog o podnikan\u00ed","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.firmaren.sk\/clanky\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"sk-SK"},{"@type":"Person","@id":"https:\/\/www.firmaren.sk\/clanky\/#\/schema\/person\/fd3a833bdb56bcfc91258400a6d6540b","name":"Boris Kukumberg","image":{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/www.firmaren.sk\/clanky\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/f9fcd7fa2b4c268bc2a38cc8a48b7e9f97aabe309f97efcbc251da765cd370a8?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/f9fcd7fa2b4c268bc2a38cc8a48b7e9f97aabe309f97efcbc251da765cd370a8?s=96&d=mm&r=g","caption":"Boris Kukumberg"},"sameAs":["http:\/\/firmaren.sk"]}]}},"perex":"<p><strong>Sez\u00f3na pod\u00e1vania da\u0148ov\u00fdch priznan\u00ed je tu. <\/strong>Tento rok v\u0161ak prin\u00e1\u0161a v\u00fdrazn\u00fa novinku: popri 2 % pre neziskovky m\u00f4\u017eete prv\u00fdkr\u00e1t <strong>darova\u0165 2 % aj ka\u017ed\u00e9mu rodi\u010dovi \u2013 d\u00f4chodcovi<\/strong>. Spolu tak m\u00f4\u017eete prerozdeti\u0165 <strong>a\u017e 6 % z dane<\/strong> (2 % matke + 2 % otcovi + 2 % ob\u010dianskemu zdru\u017eeniu). A ak ste dobrovo\u013en\u00edk, dokonca a\u017e 7 %.<br \/>\n<strong>Darovanie 2 % z dane<\/strong> je jedine\u010dn\u00e1 pr\u00edle\u017eitos\u0165, ako m\u00f4\u017eete <strong>bez ak\u00fdchko\u013evek n\u00e1kladov<\/strong> podpori\u0165 neziskov\u00fa organiz\u00e1ciu, ob\u010dianske zdru\u017eenie alebo \u0161kolsk\u00e9 zariadenie. V\u010faka 2 % z dane m\u00f4\u017eete nasmerova\u0165 \u010das\u0165 va\u0161ej dane tam, kde to m\u00e1 skuto\u010dn\u00fd zmysel.<\/p>\n","_links":{"self":[{"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/posts\/480","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/comments?post=480"}],"version-history":[{"count":5,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/posts\/480\/revisions"}],"predecessor-version":[{"id":6332,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/posts\/480\/revisions\/6332"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/media\/498"}],"wp:attachment":[{"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/media?parent=480"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/categories?post=480"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/tags?post=480"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}