Overview

• A €260 automatic reduction still applies to taxpayers with incomes exceeding €50,000 when filing for the 2024 tax year.
• From the 2025 season, annual deductible expenses are capped at €14,000 for incomes between €75,000 and €100,000 and €8,000 for incomes above €100,000.
• Deduction ceilings are scaled by a family coefficient that can raise limits for taxpayers with multiple children or dependents with disabilities.
• Medical costs, mortgage interest on loans contracted before December 2024, health and life insurance premiums, investments in innovative start-ups, and pre-2025 renovation or energy upgrade outlays are excluded from the new caps.
• School-fee deductions rise to €1,000 per student and guide-dog expenses to €1,100, and taxpayers can now choose which eligible expenses to include within their capped amount.