Gross salary
€
Tax class
Single · no children · base scale (art. 118 LIR)
2026 deductions
Private pension
art. 111bis LIR · cap €4 500/yr from 2026
€/ €4 500
Mortgage interest
art. 98(3) LIR · cap €4 000 (yrs 2–5)
€/ €4 000
Commuting allowance
art. 105bis LIR · €99 per unit, 26 max
€/ €2 574