How is the minimum amount for extraordinary expenses calculated?

Extraordinary expenses are deductible from a certain minimum amount, which is defined depending on your taxable income. If this minimum amount is not reached, it will not be considered by our program.

Examples:

A single person with no children and an income of €55,000 defines a minimum amount of €4,950 (55,000 x 9%). If his extraordinary expenses are less than €4,950, then he cannot deduct them. If his extraordinary expenses are more than €4,950, such as €6,000, then he can deduct the difference, i.e. 6,000 – 4,950 = €1,050.

A married couple with 2 children and an income of €35,000 define a minimum amount of €700 (35,000 x 2%) . If their extraordinary expenses are less than €700, then they cannot deduct them. If their extraordinary expenses are more than €700, such as €1,000, then they can deduct the difference, i.e. 1,000 - 700 = €300.

Updated on: 19/10/2026