The date of starting submission of the tax returns for the 2025 It is approaching. By the March 17 to July 15taxpayers will be able to be consistent in their annual appointment with the tax office.

This year’s procedure has a number of variations compared to last year, and there will be a few taxpayers who will see differences in their clearance. Today we will attempt a record of those who are on the side of the winners, as well as those on the part of the lost, who will need to put their hand in the pocket deeper.

The first category includes freelancers, “blocking” workers, taxpayers who have renovated real estate, property owners who leased or provided them through Airbnb, as well as farmers with protected children.

On the other hand, the “losers” include taxpayers who have acquired assets within 2024 and, on the basis of their income, cannot cover the presumptions of living. Those who have increased their income and change tax scale will also be burdened, especially those who jump on the second scale, where the rate is 22%.

The winners

According to the new tax arrangements, which will be reflected in the 2025 clearances and reduce the tax burden, indicative:

1. Renovation of real estate: Their owners will see a reduction in income tax of up to EUR 3,200 in a depth of five years, for costs of up to EUR 16,000.

2. Freelancers: Remove the tax fee, reducing tax by 325 euros. In areas with fewer than 1,500 inhabitants, imputed income decreases by 50%.

3. Employees with a “block”: benefit of 400-500 euros due to the abolition of the business fee, with the reduction appearing in the clearance of 2025.

4. Owners of closed real estate: Those who have leased real estate closed for at least three years will not pay tax on rents in the last quarter of 2024, if the lease took place after September 8th. The tax exemption is valid for 36 months.

5. Farmers with protected children: Increased tax -free by EUR 1,000, with an annual benefit of 240 euros for those who have four or more children.

The losers

Taxpayers who acquired real estate in 2024 will find themselves under the “microscope” of the evidence, as they will have to declare in the tax return the amounts they spent on their acquisition. If they are justified by income, loans, parental benefits or donations, there is no reason to worry.

The presumption of property acquisition is accompanied by the presumption of living, which is calculated by the first square meter of the property.

Those who do not cover the presumption of home acquisition are at risk of an additional tax burden. However, they can avoid it if they rely on income from previous years, loans from banks or relatives, parental benefits or revenue from sale of assets.

Those who by 2023 had income of up to 10,000 euros were taxed at a rate of 9% or not at all if they were subject to the tax -free threshold (especially if they had children). For example, a freelancer with a 10,000 euro income paid 900 euros tax. If his income had doubled at 20,000 euros, the tax he will be paid is now € 3,100.

The changes in force

Submission of tax returns begins on Monday, March 17th and ends on July 15, without the possibility of extension. Spouses are required to submit a joint statement from the year of marriage, with a separate tax calculation for each spouse. If they want a tax divorce in 2025, the relevant statement must be submitted to AADE by the end of February.

AADE will clear about 1.3 million statements of natural persons by April 16, 2025, while pre -cleaned statements will be available for submission from 17 March 2025. 4%.

The tax will be paid in eight monthly installments, with the first ending at the end of July and the rest paid until February 2026.