Net burden

The burden created by taxation and national insurance contributions on gross household incomes (gross burden) minus tax benefits like tax-deductible items and tax exemption and tax discount regulations:

• Tax-deductible items: an amount for expenses made, which is deductible from the taxable sum, e.g. mortgage interest and medical expenses
• Tax exemption regulations: part of the income is exempt from tax, e.g. social investments
• Tax discount regulations: an amount deductible from income tax and social insurance contributions, e.g. the general levy discount and the labour discount.