The campaign for declaring 2025 income is underway — electronic filing opened on 10 January. Here is the essential picture.
Who has to file. Annual returns are due from the self-employed and freelancers, landlords, those with foreign income or dividends from foreign companies, and anyone who sold financial assets outside a regulated market. If you only earned salary under an employment contract, your employer has already recalculated your tax and you owe no return — unless you want to claim reliefs for children, personal contributions or donations.
The discount many people miss. File electronically and pay the tax by 31 March and you get a 5% discount on the tax due (up to €255.65) — provided you have no enforceable public debts. Small, but entirely free.
The easiest way. With the free PIK code from the NRA you log into their portal, where a pre-filled return is waiting — salaries, civil contracts and fees are already in. You check, add what’s missing and submit in a few clicks.
Deadlines in brief. Filing and payment deadline: 30 April. A one-time correction of an already filed return: by 30 September. Self-insured persons also file Tables 1 and 2 for the annual equalisation of social security contributions.
Not sure whether you owe a return or which annex to complete? Get in touch — one short conversation saves both missed deadlines and overpaid taxes.