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Key Facts

  • ✓ The tax exemption for tips is prolonged into 2026.
  • ✓ The decision was made due to the lack of an adopted budget.
  • ✓ A regulatory text will guarantee continuity starting January 1st.
  • ✓ The executive branch chose to secure the existing system.

Quick Summary

The tax exemption for tips will continue into 2026 despite the lack of an adopted budget. The executive branch has opted to secure the existing system rather than let it expire.

A regulatory text is being prepared to ensure this continuity takes effect on January 1st. This measure aims to provide stability for workers and businesses relying on this tax status while broader fiscal planning is finalized.

Executive Action Secures Continuity

The government has moved to extend the tax exemption on tips for the year 2026. This action was necessary due to the failure to adopt a budget on time. Without this intervention, the tax status of tips would have been uncertain.

The executive branch prioritized stability by choosing to secure the existing device. This decision ensures that the current rules remain in place. It avoids any disruption to the service sector.

Legal Framework for 2026 📝

To implement this extension, a specific text is required. An executive decree is currently being finalized. This document will provide the legal basis for the exemption to continue.

The timeline for this implementation is immediate. The text is intended to guarantee continuity starting from the very first day of the new year. This ensures there is no gap in the application of the tax rule.

Impact on the Sector

The decision impacts a wide range of workers in the hospitality and service industries. By maintaining the tax-free status, the purchasing power of these workers is preserved. It also simplifies payroll management for employers.

Key aspects of the extension include:

  • Continuation of the current tax exemption rules.
  • No changes to the calculation of tip income.
  • Immediate application starting January 1, 2026.

Conclusion

In summary, the tax exemption for tips is safe for another year. The executive branch has utilized regulatory measures to bypass the budgetary delay. This ensures that the 2026 fiscal year begins with certainty for the service industry.

While the budget remains pending, this specific measure highlights a commitment to maintaining existing economic benefits. The focus remains on administrative continuity and sector stability.