Conversely counts time for taxpayers who want to take advantage of her discount 3% in income tax, through timely payment of the amount that will be resulting from the clearance of the tax return.
The deadline for the submission of the tax return expires on Sunday, June 15, with the payment being completed by July 31. The discount concerns both natural persons and professionals with debit clearance.
The 3% deduction is automatically applied to the clearances of statements made by June 15, provided that the tax will be paid entirely by July 31, 2025.
Those who can benefit from the discount are:
- Taxpayers with debit result in their statement
- Employees, freelancers and pensioners with net taxable income
- Companies Personal and Legal Entities with an obligation to declare income tax
For example, in a taxable charge of 1,200 euros, the discount reaches 36 euros – while for larger amounts, such as 3,000 euros, the relief is € 90. It may not be decisive, but it is a real benefit for anyone who pays immediately.
This feature is provided for by the tax plan of 2025, with the aim of rewarding the timely fulfillment of tax liabilities.
The next major deadline is July 15, with a reduction of 2%. Those who choose the 8 -installment solution start repaying from August without any discount, but at the usual interest rate of annual allocation.
What is the course of statements
According to the latest AADE data, by June 7, about 4.7 million E1 statements had been submitted. A more than 31% percentage are debit, so potentially beneficiaries of the discount.
From the submitted statements:
- 1.165.174 Taxpayers have a positive credit result (refund or offset).
- 824.788 VAT APP awaits an immediate tax refund.
- 326.958 VAT IDs are centrally set off with their other debts.
- 13.428 VAT IDs are served by the DOUs for clearing due to pending or special cases.
The total amount corresponding to tax refunds is EUR 279,295,930, allocated as follows:
- EUR 179.5 million on immediate returns
- 88.3 million euros in offsetting
- 11.5 million euros through DOU