Expenses for the production of income
Expenses for the production of income refer to costs caused by the production of wage income. Such costs include your workspace, own tools and professional literature.
Expenses for the production of income are deducted from your wage income, and they decrease the amount of taxable earned income. Your own liability is €750. If you have wage income, you will automatically receive a €750 deduction. The Tax Administration makes the deduction on your behalf. However, the deduction may not exceed your wage income amount.
If you have expenses for the production of income exceeding €750 per year, you must report the expenses yourself. You must fill in the full amounts, do not subtract the own-liability amount yourself.
What costs are deductible?
You can get the deduction for the production of income for
- computers and data communications connections
- special sector expenses
- a workspace and a second hand home for work
- study and training expenses.
If you must wear a face covering at work and your employer does not provide them so you pay for them yourself, you can claim the cost as an expense for the production of income. This tax deduction is valid for face masks purchased on 13 August 2020 or later.
Other deductible expenses for the production of income
Trade-union membership fees and unemployment fund fees can be deducted as expenses for the production of income. In most cases, the Tax Administration receives information directly from trade unions and unemployment funds, including lists of fees paid to them. Please check your pre-completed tax return to make sure that the information is correct. If you make the membership payments yourself, report them on your tax return when you receive it for checking.
Commuting expenses are also tax-deductible costs. You must report these costs yourself.