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Deductible charges in 2026, their caps and the choices that follow
The module’s worked examples, then cases to attempt before revealing their solution · 3 sections · 257 words · 3 min
Worked example
Giorgio and his separation allowance
Giorgio declares €44,000. The court orders him to pay €600 a month, of which €200 is for his child's upkeep. He can deduct only the share for his former spouse: €400 a month, €4,800 over the year. His taxed income drops to €39,200, still inside the second band, and he saves €1,584.
Worked example
Laura raises her pension contributions
Laura declares €52,000 and puts €3,000 into her pension fund, employer share included. Her taxed income falls to €49,000: €2,000 leaves the third band at 43 percent, which is €860, and €1,000 leaves the second band at 33 percent, which is €330. She saves €1,190.
Practical case
Davide pays in more than the cap
Davide is an employee with total income of €52,000 in 2026. Between his own payments and his employer's share, €6,000 reaches his pension fund during the year. How much can he deduct, how much tax does the deduction save him, and what must he do about the part not deducted?
Hint: Apply the 2026 cap first, then split the deducted amount between the third and second bands, starting from €52,000.
Show the solution
The 2026 cap is €5,300 and includes the employer's share: Davide deducts €5,300, leaving €700 undeducted. His taxed income falls from €52,000 to €46,700. The first €2,000 deducted leaves the third band at 43 percent, €860; the other €3,300 leaves the second band at 33 percent, €1,089. He saves €1,949. The €700 not deducted must be reported to the fund by 31 December 2027.
Answer: €5,300 deducted, €1,949 saved, €700 to report to the fund
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