How to claim expenses for the production of income in your tax return

Claim expenses for the production of income only if they exceed EUR 750 per year. Itemise the expenses and provide a statement of how they are related to your taxes.

If you earn wage income, you are automatically granted a EUR 750 deduction for the production of income. However, the deduction may not be larger than your wage income.

Claim the deduction in your tax return

Tax Return on the Web (tax.fi/taxreturn) is closed.

You can no longer submit details for 2017 online. Please file the details on your pre-completed tax return form and attachment forms, if necessary. Send the forms to the tax office by post.

Alternatively, you can file the information using the paper tax return form.

Also declare your profession, itemise the expenses and provide a statement of how they are related to your work.

Keep your receipts. The Tax Administration will ask you for them, if necessary.

Examples of how the EUR 750 minimum threshold is applied in the calculation of taxes

Example 1: Your wage income is EUR 10,000. Claim expenses for the production of income in your tax return:

  • membership fees of EUR 150
  • commuting expenses for travel between your home and workplace using public transport EUR 1,000
  • purchases of professional literature EUR 300

Membership fees of EUR 150, travel expenses of EUR 250 (minimum threshold EUR 750) and a deduction for the production of income amounting to EUR 750 are deducted from your wage income.

Membership fees and expenses for travel between your home and workplace are always deducted regardless of the deduction for the production of income. Professional literature expenses are not deducted, as the amount is smaller than the deduction for the production of income.

Example 2: Your wage income is EUR 10,000. Claim expenses for the production of income in your tax return:

  • membership fees EUR 150
  • commuting expenses for travel between your home and workplace using public transport EUR 1,000
  • purchases of professional literature EUR 500
  • home office deduction EUR 410

Membership fees of EUR 150, travel expenses of EUR 250 (minimum threshold EUR 750) and other expenses for the production of income totalling EUR 910 are deducted from your wage income.

Membership fees and expenses for travel between your home and workplace are always deducted regardless of the deduction for the production of income. The sum total of professional literature costs and the home office deduction exceeds the deduction for the production of income. Thus, EUR 910 is deducted from wage income, instead of a EUR 750 deduction for the production of income.



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