How not to overpay tax on tofes 101 in 2026

List all benefits in 101

New repatriate, parent, reservist, student - each status has its own rules. An incomplete form often means extra deductions from the first salary.

In 2026, the logic is the same: the employer calculates the tax based on the data you provided in tofes 101.

Keep track of changing circumstances

Marriage, divorce, birth of a child, new job - a reason to update 101, and not wait for a return at the end of the year.

The sooner you renew your card, the lower the accumulated overpayment.

Beginning of the tax year

At the beginning of the year, many employers ask for a fresh tofes 101. This is a good point to double-check benefits and family.

Separate Instruction: Tax Year Update 101.

Second job and annual report

If you have two employers, check how tax points are distributed. An error here is a common reason for an “expensive” second salary.

Even with one job, sometimes it is beneficial to submit an annual report and return the overpayment. A consultant will help evaluate your case.

It is practical to start with the correct form: fill out 101 documents online.