Farmers' replacement tax credit raised to 60% (80% for illness, work accident or training)

Article 50 of the 2024 Finance Act amends Article 200 undecies of the General Tax Code: the tax credit for the cost of replacing farmers on leave rises from 50% to 60% of expenses, for up to 17 days instead of 14, and from 60% to 80% when the replacement is due to illness, a work accident or vocational training. Article 67 of the 2025 Finance Act extends the scheme until 2027.