Special expenses

Last updated on 18 January 2022

What is the deductible limit for home savings contracts?

The maximum deductible amount is set according to the age of the subscriber :

  • from 18 to 41 years old: EUR 1,344
  • over the age of 41 years: EUR 672

The higher deductible amount also applies in the calendar year in which the subscriber turns 41.

This amount can be increased by its own amount for:

  • jointly taxable spouses or partners;
  • each child for which the taxpayer obtains a tax reduction for children
Here is an example for a couple without children:

Under 41 years of age
  • Possible deduction: €2,688
  • Maximum tax saving: €1,230

Over 41 years of age
  • Possible deduction: €1,344
  • Maximum tax benefit: €615


Special expenses

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