PDR 2025 - 2027: THE FAVORABLE TAX REGIME REMAINS
Article 67 of the Budget Bill confirms the continuation of the favorable taxation for bonuses provided by collective bargaining for the period 2025-2027. In line with what was established for the years 2023 and 2024, the favorable tax regime provides that productivity bonuses, paid based on collective agreements, are taxed at a rate of 5% in the three-year period 2025-2027.
The characteristics of these bonuses remain unchanged: the benefit will continue to apply to variable amounts, which must be linked to increases in productivity, profitability, quality, efficiency, and innovation. Additionally, it is essential that these increases are measurable and verifiable for the favorable taxation to be applied. Therefore, even in the next three years, this tax measure will continue to incentivize the adoption of business policies aimed at improving productive performance and enhancing the results achieved through collective work.
