The main changes in the Budget Law for 2026
- Studio Piceci
- 5 days ago
- Reading time: 21 min
News . 5/2026
On January 1, 2026, Law No. 199 of December 30, 2025, came into force, containing provisions on the "State budget for the 2026 financial year and multi-year budget for the three-year period 2026-2028."
The law, consisting of twenty-one articles, the first of which (the most substantial) contains 973 paragraphs, highlights important measures relating to employment and social security. This News item summarizes the main measures relating to taxation and social security.
Index
1) Revision of income tax regulations (Article 1, paragraph 3) pp. 2-3
2) Tax relief on contractual salary increases (Article 1, paragraphs 7 and 12) page 3
3) Tax exemption for productivity bonuses (Article 1, paragraphs 8, 9, and 12) page 3
4) Substitute tax on bonuses and allowances for night work, holiday work, and shift work (Article 1, paragraphs 10-12 and 18) page 4
5) Increase in the non-taxable value of electronic meal vouchers (Article 1, paragraph 14) page 4
6) Tax exemption on dividends from shares assigned to employees (Article 1, paragraph 13) page 5
7) Card dedicated to YOU (Article 1, paragraphs 5 and 6) page 5