Income tax

Personal deduction

Personal deduction


Last modified: 23 April 2015


Only residents are entitled to the personal deduction. A threshold or a fixed deductible amount has been established for certain deductible items. The following items come under the personal deduction:

  • expenses for maintenance obligations (alimony);

  • remission of money loans to starting entrepreneurs;

  • living expenses for children up to 27 (2015 is the last year this deduction can be claimed);

  • medical expenses and other extraordinary expenses;

  • expenses for weekend visits by handicapped children aged 27 and over;

  • educational expenses. Studying as a hobby does not qualify;

  • expenses for protected or listed buildings;

  • donations to domestic religious, ideological, charitable, cultural, and academic institutions or ones serving the public good. Donations to foreign institutions of the kinds indicated above are deductible if the Ministry of Finance has designated these institutions.

Some of the frequently asked questions about deductions in our knowledge base:

Negative personal deduction

Amounts received as refund or subsequent payment for the expense that previously came under the personal deduction are considered as negative personal deduction.

Childcare expenses

Expenses for the care of children under 13 can't be deducted anymore. Instead it may be possible to claim a special allowance.

  • the taxpayer must have paid work for which he or she receives more than a certain amount. In the event that the taxpayer has a partner, both of them have to meet this condition;

  • the childcare arrangement has to meet a number of legal requirements;

  • a maximum is reimbursed per child;

  • an allowance is only possible above a certain income-related threshold.