Deductions, and the 750 euro line your costs have to clear
Deductions reduce taxable income, but only past a certain point. A wage earner gets 750 euros automatically with no receipts at all, only what exceeds that adds anything. Here is what is worth collecting and what isn't.
First, the line your costs have to clear
A wage earner receives a 750 euro income-production allowance automatically: no receipts, no reporting, no justification. A fee paid through an invoicing service is wage income, so this applies to you.
The consequence is practical and saves pointless work: if your work-related costs stay below 750 euros in a year, reporting them adds no deduction whatsoever. Only the part above that starts to count.
So keep the receipts, but do the arithmetic before spending an evening entering them.
What you can deduct
Tools and materials
A computer, a camera, software licences, specialist tools, professional literature, consumables.
A purchase under 1 200 euros is deducted in full in the year of purchase. A more expensive tool with an economic life over three years is deducted by 25 per cent annual depreciation on the undepreciated cost: until the balance falls below 1 200 euros, at which point the remainder is deducted at once.
If the item is partly in private use, only the work share is deductible.
Training and keeping your skills current
Courses, licence training, seminars and professional association fees, where they relate to your current or future work and maintain or develop your existing skills. Basic education leading to an entirely new profession is not deductible.
Phone and internet
The work share of your own connection. In practice the deduction is a formulaic percentage unless you can demonstrate actual work use precisely.
Bank and insurance charges
Maintenance fees on a work-related account or payment service, and voluntary work-related insurance.
Travel costs
Two things get confused here constantly, and they are worth separating.
A tax-free allowance is a cost the client or the invoicing service reimburses to you separately, untaxed: kilometre allowance, per diem, tickets. It is not a deduction and it reaches you in full. The conditions and amounts are on their own page, and they are stricter than most people assume.
A deduction is a cost you paid yourself and nobody reimbursed. You claim it on your own tax return.
You cannot have the same cost twice. If a trip was reimbursed tax-free, it is not deducted.
The home office deduction no longer applies to wage income
This has changed, and plenty of guides still describe the old rule.
From 2026 the home office deduction cannot be claimed against wage income. Income through an invoicing service is wage income, so a light entrepreneur no longer gets this deduction, however much of the work is done at home.
The deduction still exists for other income types. A grant recipient, a business or agricultural operator and someone with capital income can still claim the formulaic amounts: 980 € for continuous full-time use, 490 € for continuous part-time use and 245 € for occasional but recurring use in 2026.
If you have both wage income through the service and, say, sole-trader income, the deduction applies only to the latter.
What you cannot deduct
- Commuting between home and your regular workplace as an income-production cost. That has its own travel deduction with its own threshold.
- Private expenses, however work-adjacent they feel. The connection to the work must be immediate and unambiguous.
- A cost already reimbursed tax-free.
- A home office against wage income, from 2026.
How to handle it
- Keep receipts and note the purpose on them. No voucher, no deduction.
- Add up the year. Costs below 750 euros add no deduction.
- Report the costs on your tax return, or add them to your tax card during the year so they lower your withholding rate immediately.
- Keep the vouchers. The Tax Administration may ask for them afterwards even though they are not filed with the return.
We do not file your tax return for you. We report the wage paid to the Incomes Register and withhold tax according to your tax card; deductions are between you and the Tax Administration. Ask anyway if a cost is puzzling you, get in touch.
Sources
- Tax Administration: expenses for the production of income, tools, and the home office deduction (
vero.fi, checked 22.9.2026) - Tax Administration decision on the amount of the home office deduction for tax year 2026 (
vero.fi, checked 22.9.2026)
Frequently asked
- Is it worth reporting small expenses at all?
- Often not. A wage earner automatically receives a 750 euro income-production allowance with no receipts. If your work-related costs stay below that in a year, reporting them adds no deduction at all. Above it, they do.
- Can I deduct a home office if I work from home?
- Income through an invoicing service is wage income, and from 2026 the home office deduction can no longer be claimed against wage income. The deduction still exists for grant recipients, business operators and capital income, but not in this situation.
- When is a computer deducted at once and when over several years?
- A work tool costing under 1 200 euros is deducted in full in the year of purchase. A more expensive one with a useful life over three years is depreciated at 25 per cent a year on the undepreciated cost.
Tell us what you invoice, and we will work out which plan fits.
A free conversation, at our office or online. We go through whether light entrepreneurship makes sense in your situation, which plan works out cheapest for what you invoice, and whether you want the accident and liability cover. The conversation commits you to nothing.