Taxpayers who earned officially declared salaries in 2025 and paid personal income tax may seek a rebate for certain expenses by December 31, 2026. The State Tax Service said on Wednesday, November 11, that the entitlement expires if it is not exercised within the deadline.

Qualifying costs include tuition for taxpayers or their immediate family members, mortgage interest and assisted reproductive treatment. Contributions under long-term life insurance or private pension agreements may also be included, along with donations to nonprofit organizations capped at 4% of annual taxable income.

Applicants must retain receipts, fiscal or sales slips, service agreements or cash-order documents. The records must identify the price and the date on which the goods were purchased or the services provided.

Declarations and supporting files can be delivered to a tax office directly or through an authorized representative. Electronic filing is available through the taxpayer’s online account, the My Tax mobile application and the Diia portal, with an approved refund transferred to the bank account listed in the declaration.