Taxpayer's tax-free threshold.

In general, the taxpayer's tax-free threshold is 5,550 euros per year.This threshold is the same when taxed jointly, regardless of the type of family unit or the number of members in the family unit.

When the taxpayer is 65 or older, the threshold is increased by 1,150 euros per year.

If the taxpayer is 75 or older, the threshold is increased by a further 1,400 euros per year.

In the event of joint tax return, to apply this tax-free threshold with regard to age, the personal circumstances of each of the spouses will be taken in to consideration.

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