Ordinance No. 382/2025/1, of 11 November, updated the currency devaluation coefficients to be applied to assets and rights disposed of during 2025, whose acquisition value must be updated for the purposes of determining the taxable amount, pursuant to Article 47 of the Corporation Income Tax (CIT) and Article 50 of the Personal Income Tax (PIT).

Law No. 65/2025 , of 7 November, revokes paragraph 2 of Article 19-B of the Tax Benefits Statute (EBF), thereby making the tax incentive to wage increase not conditional on a reduction in the salary range compared to the previous year. This amendment takes effect on 1 January 2025. In accordance with Article 19-B of the EBF, taxpayers subject to corporate income tax may deduct 200% of the costs corresponding to wage increases, accounted for as costs for the financial year, re