How much card spending do I still need?
How much card spending you still need.
At a glance
The answer, and what is worth knowing.
- You need spending by card or bank equal to 30% of your income, up to €20,000.00.
- On €20,000 of income and €4,000 of spending, you are €2,000.00 short. The extra tax is €440.00.
- The spending year closes on 31 December.
How we calculate it
The spending you need is 30% of your real income, up to €20,000.00. With a seizure on an account, up to €5,000.00.
From that we take off your spending by card or bank. If you fall short, the shortfall is taxed at 22%.
We checked the rules on 19 October 2026. The result is an estimate. It does not replace your payroll or your accountant.
Sources
- Income Tax Code, article 15(6): spending by electronic means · 19 October 2026
Frequently asked questions
Which spending counts?
Purchases of goods and services by card, by bank or with an e-wallet. Rent, road tax, cars and boats do not count.
How much is the tax if I do not reach 30%?
22% of the shortfall. The tax is added to the income tax on your return.
When is the limit 20% instead of 30%?
When you paid taxes, the ENFIA property tax, loans and rent electronically, above 60% of your income.
Who does not have this obligation?
People over 70, people with a disability of 80% or more, minors, people doing their military service, and residents of small villages.