Income Tax – Professional Expenses: Flat Rate or Actual Expenses (Deduction)
Verified on February 16, 2025 – Directorate of Legal and Administrative Information (Prime Minister’s Office)
Income Tax: 2025 Declaration for 2024 Income
This page is up to date as of February 16, 2025.
However, the forms, online services, and informational documents for the 2025 income tax declaration campaign (for 2024 income) are not yet available. They will be posted as soon as they are ready.
If you have professional expenses—such as transportation costs between home and work, specific work-related clothing, etc.—and wish to deduct them from your salary, you have two options:
- A flat-rate deduction of 10%
- A deduction based on actual professional expenses
Below, we explain what you need to know.
Flat-Rate Deduction
What are the conditions for the flat-rate deduction?
There are no specific conditions to meet.
A 10% flat-rate deduction is automatically applied to your salary to account for common job-related expenses.
What types of expenses are covered by the flat-rate deduction?
The flat-rate deduction covers standard professional expenses, including:
- Commuting costs between home and work
- Meal expenses at the workplace
- Purchase of personal work-related documentation (not provided by the employer)
The minimum flat-rate deduction is €504 per household member (for example, spouses and dependent children filing a joint tax return).
The maximum deduction is €14,426 per household member.
Note:
Employer-paid allowances for remote work expenses are tax-exempt, up to €2.70 per day (or €59.40 per month) for income earned in 2024.
How to declare your professional expenses?
If you opt for the flat-rate deduction, you do not need to take any action.
The tax authorities will automatically apply the 10% deduction to your salary.
Note:
Each member of a household filing a joint tax return can individually opt out of the 10% flat-rate deduction and instead request a deduction based on actual professional expenses.
