Deductible expenses

Are recognized as deductible expenses for purposes of disclosure, the following expenses:

The amount of bank loan interest received for tuition:

• for myself ,
• for children and
• for persons in custody.

Expenses for medication:

• for myself,
• for children and
• for persons in custody,

For the uncovered part of the mandatory health care insurance, according to the provisions regulated by the Council of Ministers.

Exception
Non-residents do not benefit from the right to the calculation of the deductible expenses.

Other on expenses

• The amount of the deductible expenses should not be greater than the sum of the gross annual taxable income.
• In the event of completion of the declaration by the individual (Non a Head of household), the annual costs for treatment, not covered by the mandatory health care insurance are 8.532 ALL only for the declaring individual
• In the event of completion of the declaration by the head of household, the annual costs of medication, for himself or for children and persons in his custody, for the uncovered part of the mandatory health care insurance are 8.532 ALL for each family member, but no more than 32,000 ALL, an amount determined by the Council of Ministers.