Micro enterprise conditions 2024-2025

Micro enterprise conditions 2024-2025 have been significantly updated by key pieces of legislation, such as GEO no. 31/2024, HG no. 1393/2024 and Ordinance 156/2024. If you manage or own shares in a company, it is important to be aware of all the new rules that may affect the tax regime of your microenterprise. This guide gives you all the essential information on microenterprise conditions, with concrete examples.

1. General rules for micro enterprise

The main conditions updated in 2024 are:

• 500.000 euro ceiling for cumulated turnover;
• One company can have micro status if you are a shareholder in several;
• Related enterprises have aggregated income for calculating the cap;

2. Practical example

✅ If you own more than 25% of two companies and the cumulative figure is below 500,000 euros – one can remain micro.
✅ If the cumulative figure exceeds the ceiling – both companies switch to profit tax.
✅ If another shareholder has more than 25% in your company and in another – a single micro enterprise must be decided.
✅ PFA/II + SRL: All income is cumulated for the ceiling – a single micro can remain.

3. News from HG no. 1393/2024

📌 Removing the 25% shareholding requirement – now even if you have less than 25%, only one company can be considered a micro enterprise.
📌 If cumulative income exceeds €500,000, all firms become liable to corporate income tax.

4. Updates by Ordinance 156/2024

Annual income ceiling:

• 250.000 euro for 2025;
• 100.000 euro from 2026 onwards;
• CAEN codes 3% tax: 6210, 6290, 5611, 5612, 5622;
• Progressive rate: 1% up to €60,000 and 3% above;

5. Conclusion and recommendations

To maintain your micro enterprise status in 2024-2025, you need to carefully follow the conditions on shareholding, revenue cap and activity. We recommend specialized accounting advice in order to avoid unintentional shift to corporate income tax and to correctly manage groups of companies or mixed activities (LLC + PFA/II).

Do you need support in interpreting the conditions for micro enterprises or do you want to find out if your company qualifies? Contact our team of tax experts and we will offer you personalized advice!

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