We applied the spin-free relativistic infinite-order two-component method to calculate the core-electron binding energies of different tautomeric structures of thio- and selenocytosine. The importance of relativistic effects in the ionization of 1s electrons was studied for selenocytosine. The present method provides a reasonably simple and reliable computational tool for calculating the core electron binding energies of molecules containing heavy atoms. The method can also be used for characterization of different tautomeric structures of nucleic acid basis.