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NČZD

Non-taxable part of the base

What does “NČZD” mean in Slovakia?

Non-taxable part of the tax base — the amount by which the tax base of a natural person's income is reduced before taxation. In 2026, the full amount is €5,966.73/year, but for higher income, it gradually decreases (phase-out) down to zero.

Similar terms

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Money and taxes

Transakčná daň

Tax on financial transactions

≈0.4% from account transfers; companies pay, živnosť (sole-trader licence) — no.

Micro-contribution (reduced social security contribution)

€131.34/month social security contribution for low-income self-employed persons (from 1.7.2026).

Minimum tax (for s.r.o.)

Minimum tax of €340/year for a legal entity (právnická osoba) even if there is a loss.

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