When filing the annual income declaration, some residents may not have an overpayment of tax this year or it may be less than in previous years, reports the State Revenue Service (SRS, VID).
This is related to changes in the application of taxes and benefits throughout the year, rather than errors in the declaration or in the Electronic Declaration System (EDS).
What has changed — why was there a refund before, but not this year?
In 2025, the differentiated (forecasted) tax-exempt minimum was abolished, and instead, a single fixed tax-exempt minimum of 510 euros per month was established, regardless of income size.
As a result, in 2025, the personal income tax was withheld from salaries more accurately each month, so at the end of the year, some residents may not have an overpayment — the difference in taxes that previously occurred may not exist this year.
The personal income tax was applied more accurately throughout the year, so when filing the annual declaration, the amount to be refunded may not be formed.
Does this mean there was an error?
No. If the declaration states that no tax overpayment has occurred, this does not in itself indicate an error. This may be a normal result of the tax calculation.
Is it still necessary to file a declaration?
Yes, it is necessary to file the annual income declaration. If a person paid income tax and wants to reclaim part of it by attaching receipts for justified expenses, or if they are required to file a declaration (for example, if they have registered economic activity or received other declarable income in addition to their salary during the year), it is mandatory to file the declaration.
