Employers deduct tax from employees’ wages, but employees are entitled to a fixed tax deduction (personal tax allowance) each month.
- The general personal tax allowance is a fixed amount received by all employees as a deduction from their taxes.
- The personal tax allowance may accrue from month to month.
- Any accrued personal tax allowance which is not used within the tax year is cancelled at the beginning of a new tax year.
- People who are married or in confirmed or registered cohabitation may use their personal tax allowance jointly.
- Further information can be found on the website of the Directorate of Internal Revenue.