The cost of tax exemptions to the state budget amounts to 18.8 billion euros.
Based on the data listed in the tax expenditure report of the 2025 budget, the cases of tax exemptions amounted to 1,116 with the cost to the budget increasing by 21.3% compared to the previous year, which totaled 15.5 billion euros.
Of these:
- 482 are identified in income taxation, with 249 concerning individuals and 233 legal entities, at a cost of 5.09 billion euros.
- Approximately 5 million taxpayers in capital taxation benefited from the tax exemptions, at a cost of 9.5 billion euros.
An amount increased compared to last year, which was 5.5 billion euros. It is worth noting that there have been several exemptions related to the first residence. The cost of the relevant tax exemptions has increased to 2.15 billion euros from 55.2 million euros last year.
The total tax expenditure for households is estimated at 5.1 billion euros, slightly reduced compared to the previous year, which amounted to 5.4 billion euros. The largest part of this concerns the tax-free threshold for employees, pensioners and farmers, which remains consistently high, reaching 3.96 billion euros this year, with a small increase of around 100 million euros.
Meanwhile, the total cost of tax exemptions for legal entities decreased to 1.27 billion euros from 1.85 billion euros last year.
