Measures before the end of 2025 – for all taxpayers

Special expenses without a maximum limit and church tax

The following special expenses are tax-deductible without a maximum amount: Repurchase of pension insurance periods, contributions to voluntary continued insurance in the pension insurance, certain pensions and permanent charges, as well as tax advisory costs (unless they are already business expenses/advertising costs). However, flat-rate taxpayers may deduct tax advisory costs as special expenses. Church contributions are tax-deductible up to €600 and are automatically taken into account when reporting to the tax office.

Donations as special expenses

For certain organizations (research institutions, public museums, etc.) donations of up to a maximum of 10% % of income can be claimed. If donations in this regard have already been deducted as operating expenses in the business sector, the maximum amount for special expenses is reduced accordingly. Similarly, through private (monetary) donations to charitable organizations, animal welfare associations and animal shelters (BMF list) as well as to voluntary fire departments, taxes can be saved. The upper limit (from business and private donations) is 10% % of the total income. As of 2024, the Non-Profit Organization Reform Act expanded the eligibility for deductions for donations, including for schools, kindergartens, cultural institutions, or sports clubs. The prerequisite is that these organizations are non-profit.

Future planning - Saving for a home - Premium-subsidized pension savings

The private future savings plan funded in 2025 with a premium of €3,552.60 per year leads to a state premium of €4.25 (% 150.99 €). For 2025, there is a state premium of €18 for the maximum funded deposit amount of €1,200 (provided the savings contract was in effect for the entire year).

Craftsman and repair bonus

20 % of the net costs of craft services in the private residential and living sector can be claimed as a craft service bonus up to a maximum of €1,500 per person (or per housing unit). The application form can be submitted online at www.handwerkerbonus.gv.at This must be done. The resources available for the repair bonus have already been exhausted, but according to government plans the "Equipment Rescue Bonus" is to be launched as a successor program in December.

Subsidies to private foundations

As of January 1, 2026, the foundation entrance tax and the equivalent of the foundation entrance tax will be increased % from 2.5 to 3.5 %, and % the intermediate tax for foundations will be increased to 27.5 (currently 23). % Therefore, planned contributions to private foundations should be made as soon as possible in 2025.

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