Tax credit amount and the credit threshold
The amount of the credit depends on what type of work you are claiming it for and the date of payment of the invoice issued for the work. The percentage rate applied in the calculation of the credit, the maximum amount of the credit and the credit threshold have changed as of 1 January 2025.
Use the calculator to determine your tax credit for household expenses for 2025
Use the calculator to determine your tax credit for household expenses for 2024
Note that costs for supplies or travel expenses do not qualify for the credit for household expenses. Make sure that the invoice includes an itemisation of the amount related to work, so that you can claim the correct amount as credit.
Amount of tax credit for household expenses in 2025
In 2025, you can claim the increased credit only for household expenses relating to the replacement of oil heating. For all other types of expenses, the credit amount is the same.
The maximum credit is €1,600 per person per year. The credit threshold is €150, which you have to pay yourself. The credit is granted only for the part of the expenses that relates to work:
- Work that you have bought from a company: You can claim 35% of the amount paid for work. The credit for household expenses is determined by the amount paid for work, including VAT. You will receive the maximum amount of credit if the amount paid for the work specified in the invoice is at least €5,000.
- Work for which you have hired an employee: If you hire an employee for the work, you can claim 13% of their wages as well as any employer’s contributions you have paid.
Note that costs for supplies or travel expenses do not qualify for the credit for household expenses. Make sure that the invoice includes an itemisation of the amount related to work, so that you can claim the correct amount as credit.
The maximum credit is €3,500 per person per year. The credit threshold is €150, which you have to pay yourself. The credit is granted only for the part of the expenses that relates to work:
- Work that you have bought from a company: You can claim 60% of the amount paid for work. The credit for household expenses is determined by the amount paid for work, including VAT. You will receive the maximum amount of credit if the amount paid for the work specified in the invoice is at least €6,083.34.
- Work for which you have hired an employee: If you hired an employee for the work, you can claim 30% of their wages as well as any employer’s contributions you have paid.
Amount of tax credit for household expenses in 2024
The maximum tax credit for household expenses is €3,500 per person per year. The credit threshold is €100, which you have to pay yourself.
The credit is granted only for the part of the expenses that relates to work:
- Work that you have bought from a company: You can claim 60% of the amount paid for work. The credit for household expenses is determined by the amount paid for work, including VAT.
- Work for which you have hired an employee: If you hired someone to work for you, you can claim 30% of the wages paid to that person, plus any employer’s contributions you have paid.
The maximum tax credit for household expenses is €2,250 per person per year. The credit threshold is €100, which you have to pay yourself. The credit is granted only for the part of the expenses that relates to work:
- Work that you have bought from a company: You can claim 40% of the amount paid for work. The credit for household expenses is determined by the amount paid for work, including VAT. You will receive the maximum amount of credit if the amount paid for the work specified in the invoice is at least €5,875.
- Work for which you have hired an employee: If you hired an employee for the work, you can claim 15% of their wages as well as any employer’s contributions you have paid.
Note that costs for supplies or travel expenses do not qualify for the credit for household expenses. Make sure that the invoice includes an itemisation of the amount related to work, so that you can claim the correct amount as credit.
Year of payment determines the amount of credit
You claim the credit for household expenses for the year in which you pay the invoice. The same applies to wages. The year of payment determines how much credit you can claim.
Example: You signed a contract with a company on 1 December 2024 and the company carried out the work in your household during December. You pay the invoice on 15 January 2025. Your credit is therefore calculated according to the 2025 percentage rates. Claim the credit in the tax assessment for 2025.
How is the credit calculated?
When ordering the work from a company, first make sure that the company is in the prepayment register. Check on the invoice how much you paid for the work. Make sure that this amount includes VAT.
For example, if you order household work in 2025, the credit is 35% of the amount paid for the work including VAT. However, you must subtract the credit threshold of €150 from this amount. The result is the amount of credit for household expenses you will receive.
Example 1: In 2025, you hire a company cut down some trees in your yard. In the invoice, the cost of work is €600. The felling of trees is considered household work, which entitles you to a 35% credit. €600 × 35% – credit threshold €150 = €60. You can claim €60 as credit for household expenses.
The credit threshold is subtracted only once per year. If you order more work that also entitles you to the credit for household expenses during the same year, you do not need to subtract the credit threshold amount again.
Example 2: You hire a company to renovate your bathroom in 2025. The cost of work with VAT is €8,000. In 2025, renovation work entitles you to a 35% credit.
€8,000 × 35% – credit threshold €150 = €2,650. However, you will only receive a credit of €1,600, because that is the maximum amount of credit for maintenance and modernisation work.
If you have a spouse, the Tax Administration will automatically subtract the amount of unused credit from their taxes. However, your spouse will also have to pay the credit threshold of €150. Your spouse receives €2,650 – €1,600 – €150 = €900 in credit. What is a spouse for tax purposes?
Frequently asked questions
The credit for household work is personal. Together with your spouse, you can receive credit as follows:
For 2025
- Renovation expenses, household work, nursing and care: €3,200 in total per year.
- Replacement of oil heating: €7,000 in total per year.
If you have expenses for both the replacement of oil heating and for other household work, you can claim a total of €7,000 of credit. However, the portion related to renovation work and to household work, nursing and care may be no more than €3,200.
For 2024
- Renovation expenses: €4,500 in total per year.
- Household work, nursing and care, and replacement of oil heating: €7,000 in total per year.
If you have expenses for both renovation work and household work or nursing and care, you can claim a total of €7,000 of credit. However, the portion related to renovation work may be no more than €4,500.
One spouse can claim the full amount of credit if the credit amount does not exceed the following:
For 2025
- Renovation expenses, household work, nursing and care: €1,600
- Replacement of oil heating: €3,500
For 2024
- Renovation expenses: €2,250
- Household work, nursing and care, and replacement of oil heating: €3,500
If only one of the spouses claims the credit, the credit threshold is paid only once.
If the amount of credit claimed by one spouse exceeds the maximum amount, the Tax Administration transfers the exceeding amount of expenses to the other spouse. However, this means that both spouses must pay the credit threshold of €150 (in 2025). The credit threshold for 2024 is €100.
Example: You and your spouse have your kitchen renovated. The renovations cost €13,000 in total, with the cost of work being €6,000. In 2025, the maximum credit is €1,600 per person, or €3,200 for two people.
If you split the credit in half, both spouses must report the invoice total and the amount related to work in their tax returns. In addition, both must enter the amount that they paid, which in this case is €3,000. The Tax Administration calculates the credit and subtracts the threshold amount from it.
If you do not split the credit but one spouse claims the full amount of expenses, the Tax Administration transfers the amount exceeding the maximum credit per person to the other spouse. Both spouses must still pay the credit threshold.
If the amount of tax credit is more than your total amount of taxes, the Tax Administration will automatically deduct the remaining credit from your spouse’s taxes.
Your partner has the right to claim the credit for household expenses if they have paid expenses entitling them to the credit and if they live in the same household as you. You do not have to be married. However, you must be considered spouses in terms of tax assessment in order for any exceeding credit to be transferred between the two of you.
For 2025
Renovation expenses, household work, nursing and care: maximum credit €1,600 per year
- You can get €1,600 in credit for household expenses, i.e. the maximum amount, if you pay a company €5,000 for the work they have done. €5,000 × 35% – credit threshold €150 = €1,600.
- If you hire an employee, the calculation is different: From the total amount that you pay to your employee, deduct 15% as well as any employer’s contributions. Subtract the credit threshold amount of €150. The result is the credit you can claim. The maximum amount is still €1,600.
Replacement of oil heating: maximum credit €3,500 per year
- You can get €3,500 in credit for household expenses, i.e. the maximum amount, if you pay a company €6,083.34 for the work they have done. €6,083.34 × 60% – credit threshold €150 = €3,500.
- If you hire an employee, the calculation is different: From the total amount that you pay to your employee, deduct 30% as well as any employer’s contributions. Subtract the credit threshold amount of €100. The result is the credit you can claim. The maximum amount is still €3,500.
For 2024
Household work, nursing and care, and replacement of oil heating: maximum credit €3,500 per year
- You can get €3,500 in credit for household expenses, i.e. the maximum amount, if you pay a company €6,000 for the work they have done. €6,000 × 60% – credit threshold €100 = €3,500.
- If you hire an employee, the calculation is different: From the total amount that you pay to your employee, deduct 15% as well as any employer’s contributions. Subtract the credit threshold amount of €100. The result is the credit you can claim. The maximum amount is still €3,500.
Renovations, maintenance and modernisation work: maximum credit €2,250 per year
- You can get €2,250 in credit for household expenses, i.e. the maximum amount, if you pay a company €5,875 for the work they have done. €5,875 × 40% – credit threshold €100 = €2,250.
- If you hire an employee, the calculation is different: From the total amount that you pay to your employee, deduct 15% as well as any employer’s contributions. Subtract the credit threshold amount of €100. The result is the credit you can claim. The maximum amount is still €2,250.
Comparison – Changes to the tax credit for household expenses in 2025
| Type of work | Amount of credit in 2025 | Amount of credit in 2024 |
|---|---|---|
| Renovations, maintenance and modernisation work | Maximum credit: €1,600 35% of trade income paid 13% of wages paid + employer’s contributions |
Maximum credit: €2,250 40% of trade income paid 15% of wages paid + employer’s contributions |
| Household work, nursing and care, physical therapy | Maximum credit: €1,600 35% of trade income paid 13% of wages paid + employer’s contributions |
Maximum credit: €3,500 60% of trade income paid 30% of wages paid + employer’s contributions |
| Replacement of oil heating | No change: increased maximum credit amount and percentage rates until the end of 2027 |
Maximum credit: €3,500 60% of trade income paid 30% of wages paid + employer’s contributions |
| Credit threshold | €150 | €100 |