According to the decree No. 613/2025/2, the Government has reinforced the maximum cap of 5% on the amount collected through coercive measures to be allocated to the Tax Stabilization Fund (FET).
The FET is an autonomous fund under the Ministry of Finance that manages revenues to finance social expenses, mainly bonuses and premiums for AT employees.
“The allocation of this revenue stems from evaluating AT [Tax and Customs Authority] services’ performance and productivity, based on the achievement of activity plan goals and overall objectives,” states the decree published today.
According to the 2024 State General Account (CGE), last year’s revenue from coercive collection increased by 4.2% year-on-year, reaching 1.349 billion euros, with 5% of this amount corresponding to 67.45 million euros.
In compliance with the law, the Government annually sets the percentage of the coercively collected amount from the previous year to be allocated to the FET, up to a limit of 5%.
Signed by the Secretary of State for Fiscal Affairs, Cláudia Reis Duarte, the decree published today establishes that this percentage “is set at 5% of the amount stated in the annual declaration of the Director-General of the Tax and Customs Authority dated January 31, 2025, for the year 2024.”
