Can I claim a deduction for masks that I have bought myself?

If you wear a face mask in public transport during your commute

If you wear a face mask in public transport during your commute and you purchase the masks yourself, you can deduct the cost of the masks in your taxation as travel expenses. The deduction amount is €2 for each day during which you have travelled between your home and work after 13 August 2020, when the Finnish Institute for Health and Welfare issued their recommendation for wearing masks in public transport. The personal liability threshold for commuting expenses is €750. If your expenses go over this threshold, report the entire amount of expenses. Do not subtract the threshold amount.

Your work requires wearing a mask

If your work requires wearing a mask, but your employer does not provide you with masks and you have to purchase them yourself, you can deduct the cost of the masks as expenses for the production of income. Each wage earner receives an automatic deduction of €750 as expenses for the production of income. If you have expenses for the production of income exceeding €750 per year, you must report the expenses yourself. You must fill in the full amounts, do not subtract the own-liability amount yourself.