The main provisions in the area of tax legislation are:

A. CORPORATE INCOME TAX
• An additional mechanism to stimulate investment in research and development activities is introduced in the form of a tax credit amounting to 10% of the eligible expenses.
• For clarity, the following items are added to the category of non-taxable income:
– Income from the tax credit granted for research activities
– Income from the bonus granted by the tax authority for compliance with the deadlines for filing and payment of corporate income tax
• The regime of reserves created as a result of applying the provisions regarding the tax exemption of reinvested profit is amended. Thus, reserves used after 5 years for distribution to shareholders are taxable only up to 50%, while reserves used for increasing share capital and for covering losses are non-taxable.
• The minimum threshold for fixed assets is increased to RON 5,000.
• Only for 2026, a “super-accelerated” depreciation method is introduced for fixed assets in subgroups 2.1 Technological equipment, namely machinery, tools and work installations and Subgroup 2.4 Animals and plantations. This method allows a tax deduction of 65% of the asset’s value in the first year.
• The deadline for filing and paying corporate income tax is June 25 of the following year.
• The 3% bonus on corporate income tax for compliance with payment and filing deadlines is maintained.

B. MICROENTERPRISE INCOME TAX
• The revenues considered for determining the eligibility within the EUR 100,000 threshold are those related to turnover determined according to accounting regulations. However, revenues from the sale of fixed assets are also included if the company sells more than one fixed asset per calendar year.
• The exclusion of the option for companies that previously held microenterprise status in past fiscal years is eliminated.
• The 3% bonus on microenterprise income tax for compliance with payment and filing deadlines is maintained.
• The period within which newly established companies must hire at least one employee in order to maintain microenterprise status is extended to 90 days.
• Income related to the bonus granted by the tax authority will be non-taxable.

C. PERSONAL INCOME TAX (INDIVIDUALS)
• An annual deduction of EUR 400 is introduced for amounts invested in shares/bonds and securities issued by collective investment undertakings, purchased through brokers registered in Romania.
• A 3% bonus is introduced for the 2025 income tax declared in the single tax return, provided that the tax and social contributions are paid by April 15, 2026.

D. VAT
• The threshold for applying the cash accounting VAT system is increased to RON 5,000,000 for the period March 2026 – January 2027, and to RON 5,500,000 starting January 1, 2027.