{"id":1067,"date":"2025-02-07T09:15:47","date_gmt":"2025-02-07T09:15:47","guid":{"rendered":"https:\/\/mb-advogados.pt\/?p=1067"},"modified":"2026-10-02T23:04:56","modified_gmt":"2026-10-02T22:04:56","slug":"as-principais-alteracoes-ao-irc-e-irs-no-orcamento-do-estado-2025","status":"publish","type":"post","link":"https:\/\/mb-advogados.pt\/en\/as-principais-alteracoes-ao-irc-e-irs-no-orcamento-do-estado-2025\/","title":{"rendered":"The main changes to Corporate Income Tax (IRC) and Personal Income Tax (IRS) in the 2025 State Budget."},"content":{"rendered":"<p>The 2025 State Budget introduces significant changes to the Portuguese tax system, with a direct impact on businesses and individuals. We highlight the main changes to Corporate Income Tax (IRC) and Personal Income Tax (IRS):<\/p>\n<h3><strong>IRC<\/strong><\/h3>\n<ul>\n<li>Reduction of the overall rate from 21% to 20%.<\/li>\n<li>Small and medium-sized enterprises (SMEs) and small mid-caps benefit from a reduction in the rate applicable to the first \u20ac50,000 of taxable income, from 17% to 16%.<\/li>\n<li>Adjustments to the autonomous taxation rates on vehicle expenses, with new acquisition cost brackets.<\/li>\n<\/ul>\n<h3><strong>IRS<\/strong><\/h3>\n<ul>\n<li>Update of taxable income brackets in 4,62%, without alteration of the general progressive rates.<\/li>\n<li>Exemption from income tax for productivity and performance bonuses paid in 2025, up to 6% of the annual base salary, provided that the employer has implemented a salary increase of at least 4.7%.<\/li>\n<\/ul>\n<p>According to the legislative initiatives in question, these measures aim to strengthen business competitiveness and promote wage increases.<\/p>","protected":false},"excerpt":{"rendered":"<p>O Or\u00e7amento do Estado para 2025 introduz mudan\u00e7as relevantes no regime fiscal portugu\u00eas, com impacto direto sobre empresas e particulares. Destacamos as principais altera\u00e7\u00f5es ao Imposto sobre o Rendimento das Pessoas Coletivas (IRC) e Imposto sobre o Rendimento das Pessoas Singulares (IRS): IRC Redu\u00e7\u00e3o da taxa geral de 21% para 20%. Pequenas e m\u00e9dias empresas [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1068,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[5,8,3],"tags":[],"class_list":["post-1067","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artigos","category-fiscal","category-noticias"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>As principais altera\u00e7\u00f5es ao IRC e IRS no Or\u00e7amento do Estado 2025<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mb-advogados.pt\/en\/as-principais-alteracoes-ao-irc-e-irs-no-orcamento-do-estado-2025\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"As principais altera\u00e7\u00f5es ao IRC e IRS no Or\u00e7amento do Estado 2025\" \/>\n<meta property=\"og:description\" content=\"O Or\u00e7amento do Estado para 2025 introduz mudan\u00e7as relevantes no regime fiscal portugu\u00eas, com impacto direto sobre empresas e particulares. Destacamos as principais altera\u00e7\u00f5es ao Imposto sobre o Rendimento das Pessoas Coletivas (IRC) e Imposto sobre o Rendimento das Pessoas Singulares (IRS): IRC Redu\u00e7\u00e3o da taxa geral de 21% para 20%. 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