Claim for income spreading

You can demand spreading of your income across several tax years if you have received a lump-sum payment of at least €2,500 last year, and the lump sum:

• Was accrued in advance or retrospectively during two or more years, and
• its amount is at least 25% of your net taxable earned income for the year. “Net taxable earned income” refers to the total amount of earned income minus expenses for the production of income.

If you have informed the Tax Administration of your claim during the tax year, when you requested a tax card or prepayment, etc., your pre-completed tax return may refer to the planned spreading of your income. After you have checked the amounts and information, make any necessary corrections and additions. 

If you have not claimed the income spreading treatment previously, you should do so when you submit the tax return. Claim it before the end of your tax assessment for the year in which you received the lump sum. 

If the type of income that you need spreading/periodisation for is retirement income i.e. pensions, you should ask for periodisation when you enter data about your pension.

How to file in MyTax

The information that has been available to the Tax Administration on your previously submitted demand of income spreading is under Pre-completed income and deductions.  

However, if you have not informed the Tax Administration of it previously, move on to Other deductions. Select Yes for Claim for income spreading. Then add an enclosure that contains the required information. Add it as an attachment file.

Further information

Check the requirements for the spreading of income across several tax years

How to file on paper

To demand income spreading on paper, submit Form 50A – Earned income and deductions.