The ability to pay less tax In 2026, taxpayers have taxpayers, since by the end of the year they collect electronic evidence from specific occupations. Maximum discount can reach up to the 2,200 eurosby significantly lightening the tax return clearance.
E-proofs that lead to taxation
To earn the extra tax reduction, the taxpayers should be aware of the following:
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Categories of professions
The discount concerns expenses incurred in 20 categories of occupations, such as:
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veterinary services
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Plumbers, electricians, refrigerants, carpenters, insulation, plastering, tile and roofing placements
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taxi
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Hairdressers, Barber and Beauty Shops
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Funeral, Massage and Physical Wellness Services
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Home Services and Cleaning
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Dance Schools, gyms and leisure activities
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Personal care, hospitalization (except for hospital activities)
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legal services
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Child Care Services.
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Electronic payments
Expenditure must be done exclusively by electronic media: cards (debit, credit, prepaid), e-banking, e-Wallet, Paypal, Iris. -
Boundaries and rates
Measure is applied for the last year in 2024. From income a 30% of electronic payments are deducted, with a maximum of 5,000 euros annually.
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For costs of 5,000 euros → income discount of 1,500 euros
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For 10,000 euros → 3,000 euros
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For 15,000 euros → 4,500 euros
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For 20,000 euros → Discount 5,000 euros (ceiling).
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Who benefits
The measure concerns exclusively natural persons With income from salaried work, pensions, business or leasing of real estate. -
Spouses and cohabitation agreement
The tax reduction exclusively concerns the taxpayer who incurred the expenditure. Any excess amount is not transferred to the spouse.
Scaling tax deduction
The final tax deduction depends on income and escalates as follows:
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To 450 euros For income of up to 10,000 euros
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To 1,100 euros For income of 10,000 – 20,000 euros
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To 1,400 euros For income of 20,000 – 30,000 euros
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To 1,800 euros For income of 30,000 – 40,000 euros
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To 2,200 euros For incomes of more than 40,000 euros.