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

Verified 08 June 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.


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.


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.

For 2023, the tax return is complete.

The 2024 income tax return for 2023 will begin in April 2024.

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