Income tax - How is an apprentice's salary taxed?

Verified 17 April 2023 - Legal and Administrative Information Directorate (Prime Minister)

If you were an apprentice in 2022 and you received income related to that apprenticeship contract, those wages are exempt until €19,744.

Warning

This limit applies before the deduction of professional expenses.

Therefore, you only have to report the portion of the salary (net taxable) that is greater than this amount.

Example :

You were an apprentice in 2022 and you received €19,900 salary.

The amount of such salary shall be exempt up to €19,744.

The income to be reported is €156 (€19,900- €19,744).

The 10% flat-rate deduction for expenses shall be calculated automatically on the declared amount of €156.

FYI

you are not affected by this arrangement if you are under a professional contract.

Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.

The 2022 Online Income Tax Return starts april 13, 2023.

The deadline varies depending on whether you are filing on paper or online.

You can use the following simulator to find out your date:

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