The Performance Bonus regime for the two-year period 2026-2027
The 2026 Budget Law (Law no. 199/2025, art. 1, paragraphs 8-9) significantly strengthened the facilitated regime of performance bonuses by reducing the tax burden and raising the maximum tax limit, without, however, changing the structure introduced by the 2016 Stability Law (Law no. 208/2015, art. 1, paragraphs 182-191). Therefore, the prerequisites, access conditions and application methods already in force remain unchanged.