Law Changes 2026

Tax-free income threshold

From 01.01.2026, the tax-free minimum for resident natural persons is EUR 700 per calendar month (EUR 8,400 per year in total). The tax-free income does not apply to third-country residents.

Abolition of tax cliff

The special formula for calculating tax-free income that came into effect in 2018, known as the "tax cliff," is abolished. A uniform tax-free minimum of EUR 700 per calendar month will apply to everyone.