Non-taxable portions of the tax base: overview and conditions

The non-taxable portions of the tax base (NČZD) are among the best-known and most frequently used ways in which an individual can reduce their income tax. Claiming them, however, is subject to precise conditions that are worth knowing before you file a tax return or request an annual tax reconciliation.

What the non-taxable portions of the tax base are

They are amounts by which the tax base from active income, i.e. mainly income from employment and business, is reduced. Claiming them results in a lower tax liability and, in many cases, a tax overpayment as well. Always check the specific amount of each item for the tax period concerned, as it is adjusted every year in line with the subsistence minimum.

Non-taxable portion for the taxpayer

The most frequently claimed item is the non-taxable portion for the taxpayer themselves, to which practically everyone with active income is entitled. Its amount depends on the tax base achieved, and with higher income it is gradually reduced to zero. For employees, the employer usually takes it into account during the year directly in the monthly wage, provided they sign the relevant declaration. With high income, however, the entitlement to this item may disappear altogether, which needs to be taken into account when planning your tax liability.

Non-taxable portion for a spouse

This item can be claimed if the statutory conditions are met, which relate mainly to the other spouse’s own income and their particular life situation. It is targeted support for families in which one of the partners does not have sufficient income of their own.

• The spouses live in a common household
• The other spouse meets one of the statutory conditions
• The spouse’s own income is taken into account

Contributions and supplementary savings

Under certain circumstances, the non-taxable portions of the tax base also include contributions verifiably paid into certain forms of supplementary pension saving. Here too, however, limits and conditions apply, for example regarding how long the funds are tied up and how the contract was concluded. Check the rules carefully before you decide to use this option, so that you do not claim the entitlement without being eligible.

How and when to claim them

Employees claim the entitlement either in the annual tax reconciliation with their employer or in their own tax return, if they file one. Entrepreneurs take them into account directly in their income tax return. For some items, a certificate, a marriage certificate or proof of payment of the contributions must be provided.

• Check whether you meet the conditions for the item concerned
• Prepare the certificates and proof of payment
• Decide between the annual tax reconciliation and a tax return

Common misconceptions

People sometimes claim the non-taxable portions against income to which they do not apply, for example passive rental income, or forget to take into account the reduced entitlement at higher incomes. If you are not sure whether you are entitled to the individual items, and in what amount, professional advice will help you use them correctly and to the full. Also remember that some items can be claimed retrospectively in the tax return if you overlooked them during the year. This way you can recover part of the tax that your employer withheld in a higher amount than was ultimately necessary.

Current figures (2026)

Non-taxable portion of the tax base 2026

Figures valid for 2026; check the current wording.

Related articles: Tax bonus for a child: who is entitled and how to claim it, How to reduce your tax base legally and safely, Annual tax reconciliation for employees explained.

Frequently asked questions

Which income do the non-taxable portions of the tax base apply to?

They are claimed against active income, i.e. mainly income from employment and business. As a rule, they do not apply to passive income, such as rental income.

Will my employer apply the non-taxable portion for me?

Your employer takes the non-taxable portion for the taxpayer into account during the year, and you claim the other items in the annual tax reconciliation or in your own tax return, together with the supporting documents.