Tax returns 2025: Learn how to get a discount up to 4%

Time for filing tax returns Now it is counted in the reverse order, since the process It will end on July 15.

This year, the process has several changes compared to last year, and, importantly, the terms will be fixed, without extensions. Income tax will Paid 8 parts (The first part is up to 31/7/2025 and the eighth of until 28/2/2026), a discount for a one -time payment of the amount is also provided.

Specifically:

• One -time tax payment: 4% discount (condition – submission of a declaration up to 30/4)
• Form from 1/5 to 15/6: Discount 3%
• SUBM from 16/6 to 15/7: discount 2%

As for pre -filled declarations, they will be automatically submitted 25/4 and concern 1.5 million employees and pensioners.

The main questions and answers to tax returns:

• Which of the taxpayers falls under the automatic submission of the declaration?

For the second time, more than 1.5 million taxpayers, mainly employees and pensioners, will receive pre -filled and previously calculated declarations through MyAade.

If the data is correct, the declaration will be automatically completed on April 25, 2025. If corrections are required, you can submit the initial declaration until April 24 or amended until July 15, 2025 without fines.

• How is income tax paid and what discounts exist?

The tax can be paid eight monthly parts, the first of which should be paid until July 31, 2025, and the rest – until the last working day of each month. If the amount is paid at a time until July 31, a 4% discount is provided for declarations until April 30, 3% until June 15 and 2% until July 15.

• Are there tax benefits for real estate income?

Yes, the owners whose real estate was indicated as empty in 2022-2023 or leased exclusively through short-term rental in 2023, are exempted from lease tax for new contracts for a period of at least three years that began between September 8 and December 31, 2024.

• Is there a way to reduce the tax burden on real estate owners?

Real estate owners can use the discount on expenses in the amount of 5% of gross income, if it concerns the costs of repair, maintenance or reconstruction of real estate. This discount is used regardless of the type and use of real estate, which helps to reduce taxable income.

• As for the short -term rental of Airbnb?

The income from short -term lease is considered to be the income from real estate if the owner rents up to two objects. If someone passes three or more objects, then income is considered as entrepreneurial activity and is taxed differently, with the possible obligation to keep accounting and payment of VAT.

• When the income from real estate is considered supposed, and how is it taxed?

The estimated income from real estate arises when the object is transferred to third parties for free or used for professional activities.

In the first case, the estimated income is 3% of the cadastral value of real estate, if it is not the main housing with an area of ​​up to 200 m², transferred to close relatives. In the second case, income is considered received for tax purposes, even if the actual economic transaction did not take place.

• What is changing for joint tax returns of spouses?

Since 2024, spouses are obliged to submit a joint tax return for the year in which they married. If the marriage took place in 2024, the declaration will be jointly, while those who got married in 2025 will submit separate declarations for 2024.

• How are the declarations of the dead and how long?

The declarations of the dead for income received before the date of death in 2024 will be submitted to their legal heirs in digital format for the first time. The submission period is until December 31, 2025.

• How will taxpayers inform about changes in their declarations?

Those who are selected for automatically submitting a declaration or submitted a declaration before the expiration of the deadline will receive updates every 15 days by e -mail and in their digital box by MyAade In case of changes in their data.

• As for the advance tax?

The advance tax for the tax year 2024 is 55% of the tax that arises exclusively from entrepreneurial activity. This tax does not include income from other sources such as salaries, pensions or capital. If the income is determined by the proposed method, the advance tax is also calculated for this amount.

• Are there any cases when an advance tax is not charged?

An advance tax is not levied if an individual completely stops his entrepreneurial activity in 2024, not receiving other income from entrepreneurial activity. In addition, those who receive one -time amount from certain sources are exempted from advance tax.

• How are the return and tax offset accelerated?

Tax return will be made weekly for those who do not have tax or insurance debts. Tax tests will be produced centrally every week, and those who have arrears can use their refunds for the offset, receiving the appropriate discount if the payment is made until July 31, 2025.

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