Legislative and Fiscal Changes at the Beginning of 2026 Relevant for Companies, PFA and Entrepreneurs Starting January 1, 2026

The year 2026 begins with a broad set of legislative changes that directly impact the way businesses operate, the tax regime applicable to income, the relationship with the tax authorities (ANAF), as well as the administrative obligations of legal entities and self-employed individuals. The new regulations address microenterprise taxation, salaries and social contributions, as well as financial discipline, the use of state digital systems, and fiscal risk criteria.

Below, we present a clear and structured summary of these changes, so that you can quickly understand what is changing and which new obligations apply starting in 2026.

1. Obligation to Register Taxwise Business Units with Employees

In cases where a company or institution carries out its activity through a branch office or an organized unit located at an address different from the registered office and employs at least one employee, an obligation arises to register that unit for tax purposes as a payer of salaries and salary-related income. This registration requires the organization and maintenance of accounting records so that payroll-related taxes are calculated, withheld, and paid separately for each such entity.

The registration request must be submitted within 30 days, including for entities that were already established, with the deadline set as January 31, 2026.

2. Important Changes Regarding RO e-Factura and RO e-TVA

Starting in 2026, the deadline for submitting invoices through the RO e-Factura system changes from 5 calendar days to 5 business days. The reporting obligation is also extended to invoices issued to non-resident taxable persons that are registered for VAT purposes in Romania.

For taxable persons applying the VAT on a cash accounting basis, the application of the provisions regarding the transmission of compliance notifications is suspended until September 30, 2026.

3. Important Changes Regarding Taxation

3.1. Minimum Turnover Tax and Elimination of the Special Construction Tax
For the year 2026, the minimum turnover tax (IMCA) is reduced to 0.5%, and it is scheduled to be eliminated starting in 2027. In addition, the so-called “special construction tax” (“pillar tax”) will also be eliminated as of 2027.

3.2. Special Tax on High-Value Immovable and Movable Assets
The special tax applicable to high-value immovable and movable assets is determined based on the type of property. For residential buildings, the tax is calculated by applying a 0.9% rate to the difference between the taxable value of the building communicated by the local tax authority and the threshold of RON 2,500,000. For motor vehicles, the same 0.9% rate applies to the difference between the acquisition value and the threshold of RON 375,000. In both cases, the previous tax rate was 0.3%.

3.3. Microenterprise Income Tax
Starting January 1, 2026, the microenterprise income tax applies at a single rate of 1%, regardless of turnover or CAEN code. At the same time, the 3% rate is eliminated, simplifying the tax regime for this category of taxpayers. For 2026, the microenterprise regime may be applied if the turnover does not exceed EUR 100,000.

3.4. Increases in the Income Tax on Other Sources of Income
The tax rate applicable to certain types of income classified as income from other sources increases from 10% to 16%. This increase applies, among others, to goods and services granted to participants in legal entities for personal use, as well as to amounts paid to them above market value for goods or services.

3.5. Non-Taxable Amounts for the Minimum Wage
For employees paid at the minimum wage level, certain tax benefits are maintained, with adjustments during the year:
• until June 30, 2026, the non-taxable amount remains RON 300;
• during the period July 1 – December 31, 2026, the non-taxable amount is reduced to RON 200.

At the same time, the gross minimum wage will increase to RON 4,325, starting July 1, 2026.

4. New Fiscal Risk Criteria and Financial Discipline Measures

Additional criteria for assessing fiscal risk are introduced, including:
• the obligation to hold a bank account;
• the obligation to carry out payments also via POS, in cases where cash receipts or payments are made; this obligation does not apply where receipts and payments are made exclusively through bank transfers.
This measure applies to legal entities, sole traders (PFA), individual enterprises (II), family enterprises (IF), liberal professionals, individuals carrying out independent activities, as well as associations or entities with or without legal personality;
• the analysis of the solvency level.

A legal entity may be declared fiscally inactive if it does not hold a bank account in Romania or with the State Treasury, or if it fails to submit its financial statements within 5 months from the statutory deadline. Fiscal inactivity may lead to the ex officio dissolution of the company within one year for entities declared inactive by ANAF, or upon the expiry of the suspension period registered with the Trade Register (ONRC) if the activity is not resumed.

5. Minimum Share Capital and Transfer of Shares

The minimum share capital is determined based on turnover:

• for companies with a turnover exceeding RON 400,000, the minimum share capital is RON 5,000;
• for newly established companies, the minimum share capital is RON 500.
• Existing companies must increase their share capital to the new required values within 2 years from the date the new provisions enter into force.

The transfer of shares is subject to additional requirements, including the obligation to notify the tax authority within 15 days, as well as to provide proof of settlement of outstanding tax liabilities or the establishment of guarantees.

6. Granting of Loans and Distribution of Dividends to Shareholders or Associates

• Loans and quarterly dividends
Companies that distribute dividends on a quarterly basis may not grant loans to shareholders, associates, or affiliated parties before the differences resulting from dividend distributions have been regularized.

• Net assets below the legal threshold
Companies whose net assets are less than half of the subscribed share capital may not repay loans received from shareholders, associates, or affiliated parties.

• Conditions for dividend distribution
Dividends from the profit of the current financial year may be distributed only after:
o the establishment of legal reserves;
o the coverage of carried-forward accounting losses;
o the establishment of reserves required by the articles of association.

• Restoration of net assets
If net assets fall below the minimum legal level, dividend distribution is permitted only after the net assets have been restored.

• Capitalization of loans
An obligation is introduced to capitalize loans granted by shareholders or associates for the purpose of restoring net assets, within 2 years from the date the losses are identified.

7. Installment Payment Arrangements – New Conditions

The deadline within which individuals must pay tax liabilities and fines in order to maintain an installment payment arrangement or a simplified installment arrangement is reduced from 180 days to 60 days.

For the granting of an installment payment arrangement by the central tax authority, the debtor can be required to provide a suretyship agreement.

A suretyship agreement is a personal guarantee contract under which a person (the surety) undertakes, towards the creditor, to fulfill an obligation if the principal debtor fails to do so. It is accessory to the principal obligation and is currently regulated by the Civil Code.

8. Tax Treatment Applicable to Expenses Incurred with Related Parties

Deductibility is limited to 1% of the total expenses related to intellectual property rights, management, and consultancy services in transactions with related parties.

9. Other Relevant Changes for Individuals

Clarifications are introduced regarding:
• the taxation of investment income, with differentiated rates of 3% or 6%, depending on the holding period;
• the taxation of gains from the transfer of securities and virtual currency, subject to a 16% tax rate, reported through the Single Tax Return;
• income tax applicable to individuals – the income norm may not be lower than 12 gross minimum base salaries;
• the tax regime applicable to short-term rentals, depending on the number of rooms:
o 1–7 rooms are classified as income from the leasing of assets, subject to a 10% income tax applied after deducting a 30% flat-rate expense from gross income;
o for other income from the leasing of assets that does not arise from agricultural lease (arenda) or short-term rentals, a 20% flat-rate expense applies;
o more than 7 rooms are classified as income from independent activities, subject to a 10% income tax applied after deducting a 30% flat-rate expense from gross income;
o starting in 2026, income obtained from short-term accommodation services involving more than 7 rooms is included in the CAS contribution ceiling;
• the increase of the annual CASS calculation ceiling from 60 to 72 gross minimum salaries.

10. Meal Voucher Value

The maximum value of a meal voucher is RON 45, applicable starting November 2025 and remaining valid until September 2026.

11. Changes Regarding Medical Leave

For medical leave certificates issued between February 1, 2026 and December 31, 2027, medical leave allowances will be calculated and paid for one day less than the duration stated in the certificate. From an operational perspective, this means that the employer will bear the allowance for days 2–6 of medical leave in cases of temporary incapacity for work, except for situations involving legally mandated isolation, while the remaining period will be covered from the National Health Insurance Fund until the employee’s incapacity for work ends or the employee retires. It is important for employers to note that the reduced day does not affect the employee’s insurance contribution period, as the employee retains their insured status, with the detailed implementation rules to be established through norms approved within the statutory deadline.

12. Reges Online – Mandatory Exclusive Use Starting in 2026

Starting January 1, 2026, all changes related to employees must be recorded exclusively in Reges Online, as the previous application will become inactive. The obligation to register in Reges Online also applies to companies that currently have no employees but have employed staff in the past.

Conclusion

The legislative changes introduced in 2026 bring stricter rules and a stronger focus on digitalization and fiscal discipline. For companies and entrepreneurs, complying with the new obligations and adapting in due time to tax changes are essential to avoid risks and maintain compliance.

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Legal Basis

1. Law No. 245/2025, published in the Official Gazette of Romania, Part I, No. 1204 of December 29, 2025.
2. Government Emergency Ordinance No. 89/2025 amending and supplementing Law No. 227/2015 on the Fiscal Code, published in the Official Gazette of Romania, Part I, No. 1203 of December 24, 2025.
3. Law No. 239/2025, published in the Official Gazette of Romania, Part I, No. 1160 of December 15, 2025.
4. Law No. 201/2025 on the value of meal vouchers, applicable during the period November 2025 – September 2026.
5. Government Emergency Ordinance No. 91/2025 on the establishment of certain measures within the healthcare system.