The immediate impact on taxpayers’ cash flow is an effective reduction of the 2025 tax burden through the application of a 3% bonus for certain categories of taxes. This measure is introduced by [Government Emergency Ordinance no. 8/2026], published in Official Gazette no. 147/25.02.2026, as part of a fiscal package aimed at encouraging voluntary compliance and improving tax discipline.
Bonus for Corporate Income Tax and Micro-Enterprise Tax
Taxpayers liable for corporate income tax, regardless of their declaration and payment system, as well as taxpayers under the micro-enterprise income tax regime, can benefit from a 3% bonus applied to the annual tax due for the 2025 fiscal year or the modified fiscal year starting in 2025.
For fiscal groups, the bonus is calculated based on the annual corporate income tax declared by the responsible legal entity.
The granting of this facility is conditional upon strict compliance criteria:
- submission of all tax returns according to the taxpayer’s fiscal vector;
- full and timely payment of the annual corporate income tax or micro-enterprise income tax for 2025;
- absence of other outstanding tax or budgetary obligations at the legal deadline for submitting the returns declaring these taxes.
From a procedural perspective, the bonus is not refundable in cash. The amounts are exclusively used to offset the taxpayer’s fiscal obligations.
Bonus for Personal Income Tax
For individuals liable for income tax under the Single Declaration mechanism, the same 3% bonus applies to the tax on income earned in 2025.
The facility is conditional on two operational elements:
- full payment or offsetting of income tax, social security contribution (CAS), and health insurance contribution (CASS) by April 15, 2026, inclusive;
- submission of the Single Declaration by the same date.
The bonus is calculated by the taxpayer and highlighted separately in the declaration, subject to subsequent verification by the tax authority. If the declaration was submitted without applying the facility, the taxpayer may submit an amended declaration by April 15, 2026, provided that all related tax obligations are fully settled within the legal deadline.