Overview
- Taxpayers can file 2025 returns from January 1, 2026, with a July 31 deadline or an automatic extension to the end of February 2027 when using a tax advisor or wage‑tax association.
- The €1,230 employee allowance is applied automatically, the home‑office rate is €6 per day up to €1,260, and business‑travel meal per diems are €14 for over 8 hours and €28 for over 24 hours.
- For 2025 commutes the allowance remains €0.30 per km for the first 20 km and €0.38 from the 21st km, while the €0.38 rate from the first km applies starting with the 2026 tax year.
- The basic tax‑free allowance for 2025 is €12,096 for singles, and typical refunds average around €1,000 according to official guidance and advisory groups.
- Common deductible items include childcare up to €4,800 per child, 20% of labor costs for household help or handymen up to €4,000, eligible insurance and pension contributions, and exceptional medical expenses above the personal threshold.