The Czech Republic has published Law 24/2025 in the Official Gazette on 10 February 2025, a legislation that extends the enhanced tax deduction for donations sent to Ukraine.

Under Law 24/2025, individuals and corporations can deduct up to 30% of their donations, up from the current 15%.

This follows after the Czech government passed a law in 2022 that enabled individuals and businesses to claim tax deductions for donations made to support Ukraine.

Earlier, the Czech Republic Senate approved a new legislation to increase tax deductibility for donations to Ukraine.

This expanded deduction will be available for the 2024, 2025, and 2026 tax years, with an extended provision for corporations applicable through the tax year ending 28 February 2027.