The 3% tax incentive for corporate income tax and microenterprise income tax for the 2025 fiscal year now has an official implementation procedure. Order No. 987/2026 of the Ministry of Finance establishes how ANAF identifies eligible companies and grants the incentive automatically.
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The measure applies to corporate income tax payers and microenterprises that cumulatively meet the conditions established by law.
What Are the Conditions for Receiving the Incentive?
To receive the reduction, a company must have filed all mandatory tax returns, paid the tax due for 2025 in full and on time, and have no other outstanding tax liabilities at the relevant date.
ANAF verifies these conditions based on its own records, so taxpayers do not need to submit a separate application.
How Is the 3% Reduction Calculated?
For corporate income tax payers, the incentive is applied to the eligible annual tax amount, after the adjustments provided for by law.
For microenterprises, the calculation is based on the microenterprise income tax due for 2025. If a company switched from the microenterprise regime to corporate income tax during the year, the calculation takes into account the periods and taxes applicable under each regime.
How Does ANAF Grant the Incentive?
ANAF automatically identifies eligible taxpayers and issues a decision granting the tax incentive, which is communicated to the taxpayer. As a rule, the amount is used to offset other tax liabilities rather than being transferred directly to the company’s bank account.
What Happens If Tax Returns Are Amended?
If an amended tax return reduces the original tax liability, ANAF may adjust the value of the incentive. If additional liabilities are subsequently established and are not paid on time, the incentive may be cancelled, and the amount initially granted may once again become a tax liability.
For companies, checking their tax status and filed returns remains important even though the granting mechanism is automatic.