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

Verified 06 June 2024 - Directorate for Legal and Administrative Information (Prime Minister)

If you were an apprentice in 2023, let it be in the private sector or in the public service, and you have received income related to this apprenticeship contract, these salaries are exempt until €20,815.

Warning  

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 2023 and you received €21,000 salary.

The amount of such salary shall be exempt up to €20,815.

The income to be reported is €185 (€21,000- €20,815).

The 10% flat-rate deduction for expenses shall be calculated automatically on the declared amount of €185.

FYI  

You are not affected by the partial exemption of your wages if you are in professionalisation contract.

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