Non-taxable parts of the tax base for 2026
Author
Published
December 1, 2025
Share the article
Non-taxable parts of the tax base (NČZD) are legally defined amounts according to Section 11 of Act No. 595/2003 Coll. on income tax, by which a natural person reduces his tax base before calculating the tax. Three NČZD apply for 2026:
to the taxpayer,
to the husband/wife,
in the amount of contributions to supplementary pension savings (Pillar III / PEPP).
The starting point is subsistence level valid from 1/7/2025 to 30/6/2026 = €284.13. Limits and formulas are derived from it.
Overview of amounts and limits for 2026
| Item | Monthly | Annually | Note |
|---|---|---|---|
| NČZD per taxpayer (full) | 497,23 € | 5 966,73 € | 21 × ŽM; full amount if annual tax base ≤ €26,367.26 |
| Marginal tax base for gradual reduction | – | 26 367,26 € | 92.8 × ŽM |
| Expiration of entitlement (taxpayer) | – | ≥ 50 €234.18 | at this amount and above, NČZD = 0 |
| NČZD per spouse (max.) | – | 5 455,30 € | 19.2 × ŽM; applies only after the end of the year |
| NČZD – contributions to DDS/PEPP | – | up to €180 | only own contributions paid in 2026 |
Who is eligible (active vs. passive income)
NČZD can only be applied for by a natural person with active income:
§ 5 – income from dependent activity (salary, agreements),
Section 6, paragraphs 1 and 2 – income from business and other self-employment.
Only passive income (rental without ŽL, capital income) are not eligible. A partner/manager in a single-member LLC applies NČZD from his own active income (salary, remuneration).
How to apply for NČZD and what documents to attach
Ways of application
Ongoing monthly (only NČZD per taxpayer): through vdeclaration with one employer.
After the end of 2026: v annual tax settlement (RZD) or in tax return (type A/B).
Documentation
| Type of NČZD | Documents from RZD (employer) | At DP (A/B) |
|---|---|---|
| Taxpayer | usually without documents; pensioner: decision/statement of total pensions (including 13th) | documents are not attached, but the tax administrator may request them |
| Spouse | marriage certificate; confirmation from the Office of the Registrar of Civil Status; child's birth certificate; documents on disability/disability; other relevant documents | not attached to the DP; keep in case of a call |
| DDS/PEPP | statement from the saver's personal account (DDS/PEPP) for the year 2026 | not attached; keep in case of summons |
Deadlines: RZD documents no later than 15. 2. 2027; deadlines for DP according to law.
NČZD per taxpayer: formula and examples
Reduction formula (with higher tax base)
NČZD = 12,558.55 – (tax base / 4)
If the result ≤ 0 → the claim expires.
Model overview by annual tax base
| Annual tax base | Calculation | NČZD annually |
|---|---|---|
| 24 000 € | full amount | 5 966,73 € |
| 28 000 € | 12,558.55 – (28,000 / 4) = 12,558.55 – 7,000 | 5 558,55 € |
| 40 000 € | 12,558.55 – 10,000 | 2 558,55 € |
| 50 234,18 € | 12,558.55 – 12,558.55 | 0 € |
WARNING: With monthly application (497,23 €) and subsequent crossing of the border 26 367,26 € created in RZD/DP underpayment: The NČZD is recalculated.
Pensioners as of 1 January 2026
The National Railway reduced by the total pensions (including 13th pension).
If pensions in 2026 reach ≥ €5,966.73, the claim is 0 €.
If a person becomes a pensioner by after 1. 1. 2026, is assessed as standard according to the tax base.
NČZD for spouse: conditions, income and calculation
Basic condition: shared household + at least one of the conditions (care for a child up to 3/6 years old according to specifics, registered job seeker, person with disability/complex disability, receiving childcare allowance, etc.).
Maximum annual amount in 2026: 5 455,30 € (19.2 × ŽM).
Applies only after the end of the year (RZD/DP).
Spouse's own income:
It is counted almost everything (including exempt/withheld income, pensions, maternity benefits, interest, etc.),
Does not count e.g. tax bonus, employee bonus, state social benefits, scholarship,
It is decreasing about mandatory contributions (ZP/SP).
Overview (indicative scenarios)
| Taxpayer's tax base | Spouse's own income | Resulting NČZD |
|---|---|---|
| ≤ 50 €234.18 | 0 € | 5 455,30 € |
| ≤ 50 €234.18 | 3 000 € | 2 455,30 € |
| ≤ 50 €234.18 | ≥ €5,455.30 | 0 € |
| > €50,234.18 and < €72,055.36 | 0 € | 18,013.84 – (tax base / 4) |
| ≥ €72,055.36 | any | 0 € |
If the conditions are met only in some months, the discount will apply. 1/12 of the annual amount for each month in which the conditions were met to its beginning.
NČZD – contributions to DDS / PEPP (III. pillar)
| Parameters | Value / Condition |
|---|---|
| Annual deduction limit | up to €180 (regardless of the amounts paid above) |
| What is recognized | own real paid contributions in 2026 (DDS after 31. 12. 2013 / amended contract without a benefit plan / PEPP) |
| What is not recognized | contributions employer (benefit), voluntary SP, self-payer ZP |
| Special obligation | at early withdrawal and the previous application of the NČZD must be increase the tax base o contributions already deducted, no later than 3 periods after payment |