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Form 100. Personal Income Tax Declaration 2018

8.3. General tax base and savings tax base

(arts. 44, 45, 46, 47 and 48 Law)

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

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

  1. 8.3.1. General tax base
  2. 8.3.2. Offsets of negative items in the general tax base
  3. 8.3.3. Savings tax base
  4. 8.3.4. Offsets of negative items in the savings tax base
  5. 8.3.5. Compensation rules in joint taxation