Dernière actualisation le 15 February 2024
Who can benefit from the extra-professional allowance?
You can benefit from the extra-professional allowance in the following two cases :
1. In the case of joint taxation of spouses or partners who both receive income from professional activities.
For example :
- net income from salaried employment,
- profits from the liberal professions,
- industrial and commercial profits,
- agricultural and forestry profits.
2. Granted on request, if one of the spouses or partners receives income from a professional activity and the other has received a retirement pension for less than three years at the start of the tax year.
If one of the two conditions is met, you are entitled to a maximum exemption of €4,500.
The exemption is calculated on the basis of the number of months you have worked. For each month you receive an exemption of €375.