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

Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)

Income tax: 2023 2022 income tax return

Published on 1 January 2023

This page is updated for the 2022 tax return.

However, forms, online services and information documents are not yet available for the 2023 campaign. They will be posted as soon as they are available.

If you were an apprentice in 2022 and you received income related to this apprenticeship contract, these salaries are exempt until €19,744.


this amount shall be valued before the professional fees.

You must therefore only report the portion of the salary (net taxable) that is greater than this amount.

Example :

You were an apprentice in 2022 and you collected €19,900 pay.

The amount of this salary is exempt up to €19,744.

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

The 10% flat-rate deduction for expenses is calculated automatically on the reported amount of €156.


this provision does not apply to persons under a professional contract.

The Internet income tax return is required if your primary residence is equipped with internet access and you are able to file your return online.

The 2022 income reporting period has ended.

The 2023 return for 2022 income will be in April 2023.

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