Items capped at the tax-free allowance ($5,585,736.93)
Primary-Residence Rent: 40% of the invoiced amount. In addition, landlord and tenant may each deduct a further 10% of the monthly rent (Act 27,737).
Equipment / Remote Work: Tools not provided by the employer.
Household Staff: Wages and employer contributions.
Education Costs: Fees and supplies (cap: 40% of the tax-free allowance).
Other Items
Life and Retirement Insurance: 2026 cap: $753,472.14 each (life, mixed and private retirement).
Private Health Cover / Medical: Limited to 5% of net income.
Mortgage Interest: Statutory limit ($20,000).