Gross salary
€
2026 settings
👶
Children under 15
§ 33(1)(b) ITA — €100/mo
0
🧒
Children 15–17
§ 33(1)(a) ITA — €50/mo
0
🎓
Children 18–25
Abolished from 1 Jan 2025 — no entitlement (§ 52zzp(5) ITA)
0
💍
Non-working spouse allowance
§ 11(3) ITA — spouse with no own income
2026 deductions
2nd pillar (% of gross)
Old-age pension savings · Act 43/2004
€0/mo into your own DSS account · the net is unchanged
%/ 6%