Deductions people often miss
Many deductions only count if you file a tax return or an annual adjustment, so they are easy to miss. Here are the main ones, with the figures for tax year 2025.
Insurance and consumer-loan interest
Insurance premiums and consumer-loan interest share one ceiling of €672 a year. The same amount is added for a spouse or partner taxed jointly and for each child.
Home savings plan
Contributions to a home savings plan can be deducted up to €1,344 a year if you were aged 18 to 40 on 1 January, and up to €672 otherwise. The same amount is added for a jointly taxed spouse or partner and for each child.
Private pension
Contributions to an approved pension plan (article 111bis) can be deducted up to €3,200 for 2025. From 2026 the ceiling is €4,500.
Commuting
A lump sum of €99 per unit of distance beyond the first 4 is deducted, at most €2,574 a year.
Childcare and household help
A flat deduction of up to €5,400 a year (€450 a month) is available, never more than the actual cost. It applies to a child under 14 in approved care, or to declared household staff.
Donations
Donations to approved bodies count if they total at least €120 in the year, up to 20% of your net income.
Interest on your own home
From 2024, interest on a loan for your own home is fully deductible in the first years, then €4,000, €3,000 and €2,000 a year as the loan ages. We work out which limit applies to you.
Work costs
A flat €540 is given automatically. Real costs, such as union fees, count instead if they are higher.
Checked on 8 Oct 2026 for tax year 2025
General information from official sources, not tax advice. Your situation can differ. We check everything when we prepare your return.
Official sources
- ACD: interest and insurance premiums(opens in a new tab) (page updated 28 Dec 2023)
- ACD: home savings contributions(opens in a new tab) (page updated 26 Oct 2022)
- ACD: private pension(opens in a new tab)
- ACD: work costs and commuting(opens in a new tab) (page updated 23 Aug 2022)
- ACD: childcare and household help(opens in a new tab) (page updated 21 Jun 2021)
- ACD: donations(opens in a new tab)
- ACD: loan for your own home(opens in a new tab) (page updated 18 Feb 2025)