Income tax · July 23, 2026 · 2 min read
Personal income tax return: who has to file one
The personal income tax return does not apply to everyone in the same way. It depends on what income you had during the year and how much it was. Let us clear this up.
When the obligation to file a return arises
You are obliged to file a return if your taxable income for the year exceeded the threshold set by law, or if you reported a tax loss. The threshold is adjusted every year, so check it for the specific period.
Type A vs. type B
A type A tax return is filed by those who only had income from dependent activity (employment). A type B tax return is for those who also had income from business, rental, capital assets or other sources.
When you do not have to file a return
If you only had income from employment and asked your employer to carry out the annual tax reconciliation, you usually do not have to file a return – your employer does the reconciliation for you.
What income is reported
The return covers income from employment, from business and other self-employed gainful activity, from rental, from capital assets (e.g. interest), from the sale of assets, and other income. Some income is exempt.
Deadline and method of filing
The return is filed by the statutory deadline, which can be extended under certain conditions. Entrepreneurs file it electronically.
Current figures (2026)
Personal income tax 2026 (progressive)
up to €43,983.32 | 19% |
€43,983.33–€60,349.21 | 25% |
€60,349.22–€75,010.32 | 30% |
over €75,010.32 | 35% |
Entrepreneurs with turnover up to €100,000 | 15% |
Non-taxable portion of the tax base 2026
Per taxpayer (annual) | €5,966.73 |
Per taxpayer (monthly) | €497.23 |
Full amount for income up to | €26,083.13 |
Ceases to apply for income over | €43,983.32 |
For a spouse (max.) | €5,455.30 |
Figures valid for 2026; check the current wording.
Related articles: Corporate income tax return step by step, Flat-rate expenses vs. actual expenses for sole traders, How to reduce your tax base legally and safely.
Frequently asked questions
Do I have to file a return if I only did temporary work under a work agreement?
It depends on the amount of income and on whether you asked for the annual tax reconciliation. If your income did not exceed the threshold, you usually do not have to file a return.
What if I had income from abroad?
Foreign income generally has to be reported as well, and the avoidance of double taxation then has to be addressed. We recommend a consultation, as the rules depend on the country.
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