The application period begins on October 1 of the previous year for which the tax-free allowance is to apply. It ends on November 30 of the calendar year in which the allowance applies. This means that the application for income tax reduction for the calendar year 2024 can still be submitted until November 30, 2024. The application period for income tax reduction for 2024 begins on October 1, 2023.
Note
You can apply for an allowance for two calendar years.