Tax-free income calculator 2025

Tax-free income calculation

• The general tax-free income rate up to 7848 euros per year or up to 654 euros per month applies to all income. TMS § 23 lg 1
• If income exceeds 14,400 euros, the tax-free income amount is calculated using the following formula: 7848 – 7848 / 10,800 × (income amount – 14,400). The tax-free income cannot be less than zero or greater than 7848. TMS § 23 lg 2
• With an annual income over 25,200 euros, the tax-free income is 0 euros

What is tax-free income

Tax-free income is the part of income on which income tax does not have to be paid.

When must income tax be paid?

Income tax must be declared and paid by the 10th day of the month following the month of receiving income