How to file expenses for the production of income
File expenses for the production of income only if they exceed €750 per year.
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. Itemise the costs and specify how they relate to the taxation.
If you have wage income, you will automatically receive a €750 deduction for the production of income. However, the deduction cannot be higher than your amount of wage income.
Tax cards for 2024, arriving at the turn of the year, do not include expenses for the production of wage income, such as home office deductions. If you have more than €750 in expenses for the production of wage income for 2024, you can request a new, revised tax card. See instructions for requesting a tax card.
Report the deduction for 2023 on your tax return
If you have filed expenses for the production of income previously for your tax card, you can see and correct them in MyTax under the Pre-completed income and deductions stage of the tax card. If the details are not pre-completed on the tax card, you must submit them in the Other deductions stage.
Alternatively, you can file the information on a paper form 50A: Earned income and deductions.
Read instructions: How to declare with paper forms
Examples of how the €750 personal liability is taken into account in the tax calculation
Example 1: Your wage income amounts to €10,000. On your tax return, you report the following expenses for the production of income:
- membership fees €150
- commuting expenses (daily travel between home and work) using public transport €1,000
- costs for the acquisition of professional literature €300.
The following deductions will be made from your wage income: membership fees of €150, travel expenses of €250 (own liability €750) and the €750 deduction for the production of income.
The membership fees and commuting expenses are always deducted, despite the deduction for the production of income. The expenses for professional literature are not deducted, as they are lower than the deduction for the production of income.
Example 2: Your wage income amounts to €10,000. On your tax return, you report the following expenses for the production of income:
- membership fees €150
- commuting expenses (daily travel between home and work) using public transport €1,000
- costs for the acquisition of professional literature €500
- workspace deduction €450
The following deductions will be made from your wage income: membership fees €150, travel expenses €250 (own liability €750) and other expenses for the production of income at a total of €950.
The membership fees and commuting expenses are always deducted, despite the deduction for the production of income. The total amount of the workspace deduction and the expenses for professional literature exceeds the deduction for the production of income (€750), and therefore the sum of €950 will be deducted from the wage income, not €750.