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

Updated on: 12/02/2024