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.

How to report a deduction for the production of income

What costs are deductible?

You can get the deduction for the production of income for

These expenses cannot be deducted

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. The Tax Administration receives information about the fees directly from the employers if they withhold the fees from your wages. 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.

Tax treatment of artists' and freelancers' income 

See the recording of the Tax info 28 March 2019

See the presentation material (pdf)