- Regulatory Act No. 7, dated December 14, 2023, postponed by one year the implementation of the tax deductions under Article 22 of Law No. 29/2023 and of the declaration on personal status.
- For the entire year 2024, the Tax on Employment Income (TAP) was maintained the same as in 2023, without the new deductions and without a personal status declaration.
- As of January 2025, deductions and declarations of personal status are in effect and applied each month.
On March 11, 2024, the Tax Administration clarified that, according to Normative Act No. 7, dated December 14, 2023, Articles 22, 23 and 24.1 of Law No. 29/2023 (tax deductions and personal status declarations) will only take effect from January 2025. Therefore, for the entire year 2024, the calculation and withholding of Income Tax on Employment (TAP) continued as in 2023, without the new deductions and without the need for a personal status declaration.
Read also: The personal status declaration is submitted to a single employer. and the Withholding agent payroll, employer obligations, deadlines and penalties.
The then notice also clarified the situation of individuals with more than one simultaneous employment:
The calculation and withholding of Income Tax on Employment, for all employees, during 2024, continued to be carried out in the same manner as before. For individuals with more than one employment during a month, the respective employers declared and withheld TAP based on the amounts calculated on the payroll, while the difference was paid by the individual themselves through the 2024 Annual Individual Declaration, just as for the 2023 fiscal year.
Source: General Directorate of Taxes.
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