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Granting the 3% Discount on Annual Corporate Income Tax and Microenterprise Income Tax – Official Procedure

On April 14, 2025, the Romanian Official Gazette (Part I, No. 331) published ANAF Order No. 540, approving the Procedure for granting a 3% discount on the annual corporate income tax and the microenterprise income tax for the fiscal year 2024 or the modified fiscal year starting in 2024.

This regulation provides important clarifications regarding the granting of the discount to companies with a proper fiscal record – those that have filed their tax returns and paid taxes on time without outstanding debts.

Granting the Discount

  • The 3% discount is granted automatically, without the need for an application, through crediting the taxpayer’s synthetic tax record.
  • The discount is not refunded but is compensated against other fiscal obligations.

Eligible Taxpayers This procedure applies to:

  • Corporate income taxpayers, regardless of their reporting and payment system under Article 41 of the Fiscal Code (Law No. 227/2015);
  • Microenterprise income taxpayers according to Title III of the same law.

Conditions for Granting the Discount To benefit, taxpayers must:

  • Have submitted all required tax returns according to their fiscal vector;
  • Have fully paid the due corporate or microenterprise income tax for 2024 by the legal deadlines;
  • Have no outstanding tax obligations or budgetary claims at the due date for the respective tax return submission.

Note: For taxpayers redirecting amounts from the corporate income tax under the law, such amounts are not considered when calculating the discount.

Discount Calculation The 3% discount is applied to:

  • The declared annual corporate income tax (minus legally redirected amounts);
  • The total annual microenterprise income tax (sum of quarterly taxes);
  • Both taxes if the entity switches its tax regime during the year;
  • The corporate income tax at the level of the minimum turnover tax, if applicable.

Issued Documents The Order introduces templates for:

  • Decision to grant the discount;
  • Decision to modify the discount grant decision;
  • Decision to cancel the discount grant decision.

This procedure rewards companies demonstrating fiscal discipline in the year 2024.