Law No. 65/2025, of November 7 repealed paragraph 2 of Article 19-B of the Tax Benefits Statute (EBF), which regulates the Tax Incentive for Wage Enhancement.
The implementation of this law represents a benefit for taxpayers, as it brings within the scope of the current regime those taxpayers whose employees’ wage range has increased compared to the previous fiscal year.

Law No. 65/2025, of November 7