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Main changes in declaring the income of year 2016

In the table below you will find the main changes concerning the declaration of income of 2016 in comparison with 2015.

  Year 2015 Year 2016
The basic exemption for the year 1848 2040
Increased basic exemption in the event of pension 2640 2700
Increased basic exemption: training, housing loan interests and donations 1920 1200
Limits of tax exemptions for donations Additional limitation of up to five per cent on the income was applied in the case of donations. No additional limitation shall be applied.
Imposition of tax on the income from dwelling rent All the income received from the dwelling rent was charged. 80 per cent of the income received from the dwelling rent shall be charged.
Training expenses All the driver training could be deducted from the income. Costs paid for participation in driver training of motor vehicles of category AM, category A, subcategory A1, subcategory A2, category B or subcategory B1 shall not be considered as training expenses.
Education costs All the costs for hobby education could be deducted from the income. The costs of hobby education for persons at the age of 18 or older cannot be deducted from the income as at 1 January 2016.