Tax deductibility

Any person taxed on his/her income that he/she receives from paid work may deduct professional development expenses from his/her taxable income. The state co-funding - in the form of foregone tax revenues - equals the eligible costs multiplied by the marginal tax rate (between 8% and 42 % plus a 7-9% contribution to the Employment fund). The minimum earning per year required to apply for the scheme is EUR 11 265. The professional development costs must have a direct link to the professional activity performed by the employee, be paid for by the employee, and should enable the employee to update his/her professional skills and to progress in his/her professional activity. Professional training costs which cover expenses incurred in order to gain the knowledge required for a future profession or a change of profession, are non-deductible. Eligible expenses include registration fees for continuing training borne by the employee, the costs of buying books, insofar as they are purchased on a wholly professional basis (specialist books that are not of general interest). The location in which the training is held is not taken into consideration. The net effect of the deduction of training costs depends on the level of income and the type of taxpayer. The same applicant can use the scheme once in each calendar year.