Income Tax 2025 – Taxable Salary and Other Employment Income

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Updated on February 16, 2025 – Directorate of Legal and Administrative Information (Prime Minister)

Income Tax 2025 Declaration for 2024 Earnings

Last updated: February 16, 2025

The 2025 income tax return campaign for 2024 income is approaching. However, the required forms, online services, and informational documents are not yet available. They will be published as soon as they are ready.

Your Situation

  • You receive a salary
  • You do not receive overtime pay
  • You do not receive tips
  • You have work-related expenses
  • You do not receive benefits in kind or cash
  • You receive employee savings
  • You receive sick leave compensation
  • You receive social and family benefits
  • You have received end-of-contract compensation

Base Salary: Income Tax 2025

Your base salary is the compensation paid by your employer.

For tax purposes, you are considered an employee if:
✔ You have a work contract with an employer
✔ You work under an employer’s authority or professional dependency
✔ You hold a special status that qualifies as employment (e.g., a journalist with a press card)

 Salaries are taxable.

Special taxation rules apply to certain types of income, including:

  • Income earned by young workers
  • Apprenticeship wages
  • Salaries of childcare assistants and family caregivers

💡 Note: If you have received the Medal of Honor for Work and the reward is less than your monthly salary, it is not taxable.

Value-Sharing Bonus

In addition to your salary, you may receive a value-sharing bonus, which is taxable.

Work-Related Expenses

You can deduct professional expenses from your salary on your tax return.

Two options are available:
– Standard 10% deduction
– Actual expense deduction (if higher than 10%)

Benefits in Kind or Cash

If your employer provides benefits in kind (e.g., housing, meals) or cash incentives, they are taxable.

Employee Savings

Some types of employee savings are taxable and must be declared, such as specific profit-sharing income.

Sick Leave Compensation

Compensation for sick leave, accidents, or maternity leave is taxable, except for certain exemptions.

Social and Family Benefits

Most social and family benefits are tax-exempt. However, some are only partially exempt, meaning any amount exceeding the exemption threshold must be declared.

End-of-Contract Compensation

Compensation received at the end of a contract (resignation, dismissal, retirement, etc.) is taxable, except for certain exempt cases.