Presented by the Government as a budget of “tax stability”, the Bill targets a public deficit of 5.0% of GDP in 2027. Alongside the indexation of the personal income tax brackets and new incentives supporting investment and business transfers, it includes several new tax measures, some of which would apply as early as 1 October 2026.
Unless otherwise provided, the tax measures would enter into force on 1 January 2027, or on 31 December 2026 for taxes whose chargeable event is the end of the calendar year or the close of the financial year (Article 33 of the Bill). The measures summarised below are draft for discussion so that they may be amended (or even removed) during the parliamentary debates.
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Unless otherwise provided, the tax measures would enter into force on 1 January 2027, or on 31 December 2026 for taxes whose chargeable event is the end of the calendar year or the close of the financial year (Article 33 of the Bill). The measures summarised below are draft for discussion so that they may be amended (or even removed) during the parliamentary debates.
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