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