How the 3% Tax Bonus Is Granted
Thank you for reading this post, don't forget to subscribe!The Ministry of Finance has approved the administrative procedure for granting a 3% tax bonus on annual corporate income tax and microenterprise income tax for the 2025 tax year. The measure implements the provisions of Article 7 of Government Emergency Ordinance No. 8/2026 and establishes a uniform procedure for applying the tax incentive.
An important aspect for companies is that the tax bonus is granted automatically, without submitting an application or additional documents.
What Are the Conditions for Granting the Tax Bonus
To benefit from the 3% reduction, taxpayers must cumulatively meet the conditions provided by law. These include:
- filing all tax returns in accordance with the tax vector;
- full and timely payment of the tax due for 2025;
- having no outstanding tax liabilities or other unpaid budgetary receivables, under the conditions provided by law.
Therefore, companies must check both the status of their filed tax returns and their recorded tax liabilities before the tax bonus is granted.
How the Amounts Related to the Tax Bonus Are Used
The amounts resulting from the application of the tax bonus are used, as a priority, to offset other tax liabilities, in accordance with the rules of the Fiscal Procedure Code. Where permitted by law, the differences may be refunded to the taxpayer.
The procedure also includes standardized templates for decisions granting, modifying, or cancelling the tax bonus. Rules are also provided for situations in which the taxpayer files amended tax returns or, following a tax audit, differences are established compared with the amounts initially declared.
What Companies Should Check
For the proper application of the tax incentive, companies should monitor their tax situation for the 2025 tax year and verify compliance with all legal conditions.
The procedure will take effect from the date of publication of the order in the Official Gazette. The tax bonus continues the policy of granting tax incentives to taxpayers who fulfill their tax obligations on time.