Through Official Register No. 56, Sixth Supplement, dated June 11, 2025, the Law of National Solidarity was published. This law introduces financial, tax, and security reforms aimed at ensuring national economic stability and promoting economic recovery.
Regarding the tax regime, the law establishes a benefit consisting of a reduction of the generated income tax, equivalent to the value of new equipment and supply donations made in favor of the National Police and/or the Armed Forces. This reduction may not exceed 30% of the tax and is not subject to reimbursement.
I.e., the law allows taxpayers to pay up to 30% of the income tax due through donations to the National Police and/or Armed Forces. For reconciliation purposes, this reduction would result in a lower calculation base for the profit-sharing payments to employees, as illustrated in the following example:
This new benefit will apply starting from fiscal year 2026.
