Deduction for the production of income when costs are less than €750

When you are a recipient of wage income you are given this deduction automatically. The standard amount is €750. The amount cannot be higher than the sum of your wage income per year. The deduction affects your wage income in the assessments of both state taxes and municipal taxes.

If you spent more than €750 on the production of income during the year, you need to list the expenses one-by-one when you file your tax return. 

Read more about how to deduct expenses for the production of income