FinlandVero
Vero’s 2025 examples apply a €900 commuting-expense threshold
€1,000 of commuting costs yields a €100 deduction in the corrected examples. The separate €750 automatic deduction for earning salary income still applies.
By Taxxa AI OyPublished 24 August 2026
Vero’s examples for the 2025 tax return now calculate the deduction for €1,000 of home-to-work travel costs as €100Vero, after the €900 own-liability amount
Vero. The previous examples showed €250 after a €750 threshold
Vero
Vero. The correction concerns the commuting calculation, which must be kept separate from the €750 automatic deduction for expenses incurred in earning salary income
Vero.
In the first example, a taxpayer has €10,000 of salary, €150 of membership fees, €1,000 of public-transport commuting costs and €300 of professional literature costs. For the 2025 assessment, the example deducts the membership fees, €100 for commutingVero and the €750 automatic income-earning deduction
Vero. The literature costs do not produce a separate deduction because they are below the automatic deduction.
The second example uses the same salary, membership fees and commuting costs, but combines €500 of professional literature with a €450 home-office deduction. Those other income-earning expenses total €950. Vero deducts that €950 instead of the €750 automatic deduction, while the membership fees and €100 commuting deduction are dealt with separately.
For the income-earning expenses covered by the €750 comparison, Vero instructs taxpayers to report them when their annual total exceeds €750. Report the full amount, itemise the costs and explain their connection with taxable income; do not subtract the €750 yourself. The automatic deduction is limited to the amount of salary income where that is lower.
Taxpayers who previously supplied expenses for a tax card can check and correct them in MyTax’s pre-completed income and deductions section. Missing expenses are entered under other deductions. The guidance also permits reporting on paper form 50A.
The tax year matters. These examples describe the 2025 return, including the home-office deduction shown thereVero
Vero. Vero separately states that the home-office deduction can no longer be claimed against salary income on 2026 tax cards
Vero, while it remains available in the 2025 assessment
Vero.
The legal basis is Income Tax Act sections 93 and 95 as applicable to the relevant tax year, together with Vero’s instructions for reporting income-earning expenses.
For the 2025 return, keep the €900 commuting threshold separate from the €750 income-earning deduction and report qualifying expenses in full.