Expenses for the production of income
Expenses for the production of income refer to expenses incurred from acquiring wage income. Examples include a home office, your own tools and professional literature.
Expenses for the production of income are deducted from wage income and reduce the amount of taxable earned income. The threshold for the deduction is EUR 750. If you earn wage income, you are automatically granted a deduction of EUR 750. The Tax Administration makes the deduction on your behalf. However, the deduction may not be larger than your wage income.
If you accrue more than EUR 750 in expenses for the production of income in a year, claim them in your tax return.
What expenses can be deducted?
You may be granted a deduction for the production of income for:
- computers and telecommunications connections
- expenses in a specialist field
- Home office and temporary accommodation for work purposes in another district
- study and training expenses
Other expenses for the production of income that can be deducted
You can deduct membership fees for labour market organisations and unemployment funds as expenses for the production of income. The Tax Administration is provided with this information directly by the employer if the employer collects the membership fees from wages. Check the pre-completed tax return to ensure that the information is correct. If you pay such membership fees on your own, claim them in your tax return when you receive the return to be checked.
In addition, expenses for commuting between your home and workplace are deductible. You must claim these expenses yourself.