Starting January 1, 2026, the taxation regime for microenterprises introduces important changes aimed at simplifying fiscal obligations and encouraging compliance.
Eligibility criteria:
To benefit from the microenterprise tax, a company must cumulatively meet the following:
- revenue below €100,000 (including income from related entities);
- at least one full-time employee;
- share capital owned by private individuals or legal entities;
- timely submission of annual financial statements;
- not in dissolution or liquidation.
Tax rate: 1% of taxable income (the 3% rate and €60,000 sub-threshold have been removed).
Included income: Own revenue and that of related entities, according to the Fiscal Code. Related entities include direct or indirect ownership of over 25% of shares or voting rights, or the right to appoint/revoke administrators.
Option to apply: Companies meeting the conditions on December 31, 2025, can opt for the microenterprise regime in 2026 by submitting Form 700 by March 31, 2026. If the threshold is exceeded, the microenterprise tax is replaced by corporate income tax, applicable from January 1.
Legislative updates (February 2026):
- The €100,000 threshold includes proceeds from the sale of multiple fixed assets or land;
- The “once-in-a-lifetime” restriction for re-entering the micro regime is removed;
- Flexibility for employees: new companies have 90 days to hire a full-time employee, and sick leave of up to 30 days/year does not affect eligibility;
- 3% fiscal bonus for compliant taxpayers in 2025;
- New restrictions regarding dividends and loans to shareholders;
- VAT collection threshold increased from 4.5 to 5 million RON.
These measures aim to ensure fiscal predictability, increase investment, and support entrepreneurs who comply with the rules and maintain jobs.