What are the main changes of the 2026 State Budget for companies?

Key changes include gradual IRC reduction to 19% in 2026 (target 17% by 2028), reduced 15% rate for SMEs on first €50,000, and 10% tax surcharge for telework expenses.

What changes in IRS in 2026?

0.3 percentage point reduction in the rate between the 2nd and 5th brackets, brackets updated by 3.5%, and renewal of IRS exemption for productivity bonuses up to 6% of annual base salary.

What is the new meal allowance value in 2026?

The IRS and Social Security exemption limit rises to €10.46/day by card (70% increase) and €6.15/day in cash, representing total savings of up to €676.13 per worker/year.

The 2027 State Budget with the latest measures is now available.

View 2027 budget

Event Feb. 2026

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Analysis by Abílio Sousa - Tax Consultant

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