News related to donations in 2026: Overview of Purposes and Eligible Recipients for Increased Sports Donations (Up to 10% of Revenue)

Based on the Decision on Projects, Activities, and Eligible Recipients of Donations for Sports Purposes in 2026 (adopted on November 3, 2025, by the Ministry of Tourism and Sport) and the relevant provisions of the Sports Act (Official Gazette Narodne novine 141/22), monetary or in-kind donations exceeding 2%, and up to a maximum of 10% of total revenue generated in the previous or current tax period, are considered a tax-deductible expense if intended for precisely defined purposes and recipients.

List of Purposes (Projects and Activities) for Increased Donation

According to Section III of the Decision and the corresponding articles of the Sports Act, an increased donation may be granted for the following purposes:

Item	Purpose / Project and Activity Category	Legal Basis	Description of Activity
1.	Elite sport and national sports federations	Section III, para. 1 of the Decision (Art. 70, para. 2 of the Sports Act)	Projects and activities promoting and developing sport at the national level, the preparation and participation of Croatian athletes at the Olympic Games, Paralympic Games, and Deaflympics, and the operations of national sports federations.
2.	School sport	Section III, para. 2 of the Decision (Art. 70, para. 3 of the Sports Act)	Projects and activities for the development of school sports competitions, encouraging physical activity among children and students, and implementing programs of school sports societies.
3.	Academic (university) sport	Section III, para. 3 of the Decision (Art. 70, para. 4 of the Sports Act)	Projects and activities for the development of university/higher education sport, student competitions, and encouraging sports recreation among students.
4.	Public needs in sport at local and regional levels	Section III, para. 4 of the Decision (Art. 75, para. 2 of the Sports Act)	Activities of sports associations at the local level, promoting sport in municipalities/cities/counties, carrying out sports activities for children, youth, and students, sports recreation, and sports activities for persons with disabilities.
5.	Construction, reconstruction, and renovation of sports facilities	Section III, para. 5 of the Decision	Capital investment projects in infrastructure—building, expansion, reconstruction, adaptation, or renovation of sports facilities and grounds owned by sports associations and institutions.
6.	Organization of international sports competitions	Section III, para. 6 of the Decision (Art. 56, para. 1 of the Sports Act)	Organization and implementation of major official international sports competitions held in the Republic of Croatia in accordance with the approval of the competent ministry/governing bodies.

2. Eligible Recipients of Increased Donations

According to Section IV of the Decision, donations up to 10% of revenue can be paid exclusively to the following legal entities (provided they satisfy the provisions of the Sports Act):

National sports federations or other sports associations members of the Croatian Olympic Committee (HOO), Croatian Paralympic Committee (HPO), or Croatian Sports Association of the Deaf (HSSG) (for elite sport and representative programs).
County and city school sports federations, as well as school institutions with an established school sports society (Art. 44 of the Sports Act).
Academic sports associations and federations (Art. 40 of the Sports Act).
Sports associations, commercial companies within the sports system (joint-stock sports companies), and sports institutions implementing local and regional public needs programs in sport.
Sports associations and sports institutions that own the sports facilities being invested in or reconstructed.
Sports associations acting as organizers of international sports competitions in the Republic of Croatia.

Mandatory Procedure to Obtain the Tax Relief

Prior Confirmation from the Ministry (MANDATORY): Before making the donation payment, the donor (company/sole proprietor) must submit a request to the Ministry of Tourism and Sport in PDF format via email to donacije@mints.hr to obtain Confirmation that both the recipient and the project are eligible under the Decision.
Confirmation of Receipt of Donation: Upon receiving the donation, the recipient is obligated to issue a formal Confirmation of Receipt of Donation without delay.
Annual Reporting: The donation recipient must submit a report to the Ministry by March 31 of the current year for the preceding year, while the donor is required to declare details of the donations made in their annual corporate income tax return (Form PD).

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