Equipment and tools – tax-free expense allowance not subject to withholding tax

Construction workers who must provide their own tools when performing work can receive a tax-free expense allowance not subject to withholding tax from their employer to cover their expenses.

Forest workers who must provide their own chainsaw and other equipment when performing work can receive a tax-free expense allowance not subject to withholding tax from their employer to cover their expenses (depreciation, maintenance and operation expenses).

Previously, the deduction rate for construction workers has been determined towards the end of the income year. For forest workers, the expense allowance rate has been determined towards the end of the year. From and including the income year 2024, the expense allowance rates will be determined before the start of the income year.