Daňové a nedaňové výdaje A-Z 2025 (2025)

We talk about an expense as a tax-deductible expense when it has tax effectiveness (deductibility), and therefore can reduce the income tax base. In contrast, a non-deductible or tax-ineffective expense does not reduce the tax base. Practically expressed: the taxpayer is "contributing" to tax-deductible expenses – the state waives a proportional part of the tax from the reduced tax base – while non-deductible expenses are fully borne by the taxpayer from their taxed income. Economically, tax-deductible expenses thus bring a reduction in the acquisition costs of purchased goods and services for the entrepreneur.

In the publication Tax and Non-Tax Expenses for 2025, you will find an alphabetically arranged list of tax and non-tax expenses with many practical examples. Each term is analyzed according to the Income Tax Act, accounting, VAT, and from a legal perspective. Sometimes it is difficult to assess whether an expense is tax-deductible or non-deductible. Expenses incurred to achieve, secure, and maintain taxable income can be considered tax-deductible. However, in practice, it can sometimes be difficult to assess, and during a potential tax audit, problems may arise. The most complex (legal!) way to reduce income taxes is to maximize expenses (costs). The point is that tax is not calculated from the total income, but from the tax base, which...