This measure, introduced in this year’s State Budget, will continue into 2026, according to the document presented today by the Government in the Assembly of the Republic.
The proposal for OE2026 states that “amounts paid or made available to the worker or members of statutory bodies in 2026 by the employer, voluntarily and on a non-regular basis, as productivity, performance bonuses, profit-sharing, and balance sheet bonuses are exempt from IRS up to the limit of 6% of the worker’s annual base remuneration,” it reads.
In addition to IRS, productivity, performance bonuses, profit-sharing, and balance sheet bonuses also remain exempt from “the contributory base of RCSPSS [Contributory Regimes of the Social Security Providential System],” it adds.
