The Ministry of Finance has established the procedure for granting the 3% tax bonus for companies in relation to corporate income tax and microenterprise income tax for the 2025 tax year. The mechanism is applied automatically by the National Agency for Fiscal Administration (ANAF), without eligible companies having to submit a separate application.
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The incentive applies to companies subject to corporate income tax and to microenterprises, for taxes relating to the 2025 fiscal year. To receive the bonus, ANAF verifies that all the conditions required by tax legislation have been met cumulatively.
The main conditions are:
- filing all required tax returns;
- paying the tax due for 2025 in full and on time;
- having no other outstanding tax liabilities at the relevant deadline.
ANAF identifies eligible taxpayers automatically and issues a decision granting the tax bonus. A similar mechanism was also used for the bonus relating to the 2024 tax year.
How Is the Bonus Calculated?
For corporate income taxpayers, the 3% rate is applied to the eligible annual tax, after the adjustments provided for by law.
For microenterprises, the calculation base is the microenterprise income tax due for the 2025 fiscal year. If a company changed its tax regime during the year, the calculation may include the taxes due under both regimes.
How Can the Granted Amount Be Used?
As a general rule, the bonus does not represent a direct payment into the company’s bank account. The amount is recorded for tax purposes and may be used to offset other tax liabilities, in accordance with the rules of the Romanian Tax Procedure Code.
What Happens If Tax Returns Are Amended?
If an amended tax return or a tax audit changes the original tax liability, ANAF may recalculate the bonus, adjust it or, in certain circumstances, cancel it.
Conclusion: Although the 3% tax bonus is granted automatically, companies should verify the accuracy of their tax returns, the payment of their liabilities and their overall tax status in order to avoid subsequent adjustments.