Deductions for forestry workers – when you have income from forestry work
You can get a chainsaw deduction if you use your own chainsaw or clearing saw for acquiring wage income.
If you receive one third or more of your income from forestry work, you may be granted a forestry worker deduction.
How much can be deducted?
The chainsaw deduction is 30% of your wage for forestry work. On your tax return, you can request the deduction to be 40%. You can also receive a chainsaw deduction for a chainsaw reimbursement that has been paid separately.
The forestry worker deduction is 5% of your wage income from forestry work. The maximum forestry worker deduction is €240.
How to report the deduction
Deduction for 2022
You receive your pre-completed tax return by the end of April. Report the deduction on your tax return before its due date.
Enter the deduction as expenses for the production of wage income in section Work tools (material costs and expenses for use of own tools).
The deduction will be taken into account in your tax decision, which you will receive by the end of October.
Deduction for 2023
You can benefit from the deduction immediately if you report it for your tax card and lower your withholding rate. You can also submit details in advance for your next year’s tax return, which you will receive the following spring. When you receive the tax return, check the details on it and make corrections if necessary.
You can also file the details on paper with Form 50A Earned income and deductions. How to file on paper forms
How does this affect my tax assessment?
The chainsaw deduction and the deduction for forestry workers are made from your earned income as expenses for the production of income.