Skip to main content
Form 100. Personal Income Tax Return 2023

8.1. General tax base and savings tax base

The taxpayer's income will be classified as general income or savings income.

Depending on the income classification, the tax base will be divided into two parts: general tax base and savings tax base.

  1. 8.1.1. General tax base
  2. 8.1.2. Offsetting negative items in the general tax base
  3. 8.1.3. Savings tax base
  4. 8.1.4. Offsetting negative items in the savings tax base
  5. 8.1.5. Compensation rules in joint taxation