Tax deduction they will have the 2026 taxpayers that will continue to pay by card or other electronic media where are recorded high rates tax evasion (lawyers, electricians, plumbers, hairdressers, photographers, taxi drivers, trainers, etc.).
For another year, Double will count 30% of the taxpayer’s annual real income of taxpayers, and expenses for medical, dental and veterinary services, as the leadership of the Ministry of Finance decided to extend the tax incentives for the use of electronic payment instruments and for the tax year 2026.
Discount from taxable income of 30% of the costs carried out by electronic means of payment to specific professionals and up to the amount of 5,000 euros per year. For Expenditure of 5,000 euros or discount from income rises in 1,500 eurosfor € 10,000 will amount to 3,000 euros and for 15,000 euros to 4,500 euros. However, if one has expenses of 20,000 euros, 30% of the expenditure will not be deducted from their income, ie 6,000 euros but the amount of 5,000 euros which is the ceiling. The amount deducted may not exceed the total actual income from wage labor and pensionsbusiness activity and real estate of the natural person. That is, if one declares an annual income of 4,500 euros and the amount that must be deducted on the basis of 5,000 euros will be automatically reduced to 4,500 euros.
Tax deduction
Expenditures leading to extra tax deduction relate to payments for veterinary services, plumbing, coolantheating maintenance, electrician work, insulation, masonry, plastering, tile installation, carpenter work, housing and sheet workplace work, etc., concrete work, taxi services, hairdressers, barbarians Dance, gyms and leisure activities with subscription, various leisure services, personal care and hospitalization (hospital activities excluded), legal services, child care services.
By electronic means
Expenditure should be carried out by electronic media, debit or credit cards, prepaid cardse-banking, Iris, e-Wallet, Paypal. The tax reduction exclusively concerns the taxpayer who incurred the costs and any surplus amount may not be used by the other spouse or member of the cohabitation pact as in force by the 30% of the income. For example, if the reduction in taxable income based on expenditure is 7,000 euros, that is, it exceeds a maximum of EUR 5,000 a year, the excess amount of EUR 2,000 is not deducted from his income or spouse.
Doubles will also count proof from doctors
Electronic evidence from doctors, dentists, orthodontistsosteopathic, chiropractors, ophthalmologists, chiropractors, pediatricians and other paramedical services that They ‘count’ double to cover 30% of taxpayers’ income by electronic costs. For example, a remuneration of 80 euros for a medical visit if it is paid through a credit or debit card will count as a cost of 160 euros to cover 30% of the income.