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Basic exemption

Basic exemption in 2016 is 2040 euros (in 2015 it was 1848 euros). The amount of basic exemption need not be entered on the income tax return. It will be taken into account automatically.

For benefiting from basic exemption an income tax return may be submitted, for example, in the cases when a person was not engaged in employment the whole calendar year. Submission of income tax return is also beneficial for taxpayers when one of the spouses has not received income – the basic exemption on the joint income tax return of the spouses will be taken into account also for the spouse who did not receive any income.

Increased basic exemption:

 

04.11.2016