Tax changes 2026: an important set of changes that directly impact how companies operate in Romania. The changes mainly affect corporate income tax, personal income tax, the microenterprise regime, VAT, and tax incentives for compliant taxpayers.

👉 In this article, we clearly explain the tax changes for 2026 and their impact on your business.

1. Tax changes 2026 – microenterprises

The microenterprise regime remains one of the most important in 2026, but several key changes are being introduced.

The €100,000 threshold remains in place and applies for 2026 as well. At the same time, companies can opt again for the microenterprise tax regime if they meet the conditions, as the restriction from previous years has been removed.

To apply the microenterprise regime, financial statements must be submitted by March 31, 2026, and newly established companies must hire at least one employee within 90 days.

If the threshold is exceeded during the year, the company switches to corporate income tax starting with that quarter, but may return to the microenterprise regime later.Occasional sales of equipment (fixed assets) are no longer included in the €100,000 threshold, preventing a forced transition to corporate income tax in the case of equipment modernization.

2. Tax changes 2026 – corporate income tax

The 2026 tax changes bring significant updates to corporate income tax, especially for companies that invest or are subject to the minimum turnover tax.

In addition to technical adjustments, new tax incentives are introduced that can significantly reduce the tax burden if used correctly.

An important change concerns how corporate income tax is compared to the minimum turnover tax. In 2026, the corporate income tax used in this comparison is no longer the final amount, but the amount calculated before certain deductions.

More specifically, sponsorships and other deductions provided by law are subtracted from corporate income tax, while certain elements are not deducted, such as the foreign tax credit, exempt corporate income tax, and tax incentives.

Tax credit for research and development (10%)

In 2026, an important incentive is introduced for companies that invest in innovation.

Taxpayers can benefit from a 10% tax credit applied to eligible research and development expenses. This credit is used in the calculation of corporate income tax or the minimum turnover tax, reducing the amount payable.

👉 This is a real opportunity for companies that develop new products or services.

Accelerated and super-accelerated depreciation for certain fix assets

To encourage investments, the legislation introduces significant incentives in the area of depreciation.

For certain technological and IT equipment, taxpayers can apply accelerated depreciation, especially for assets eligible for the reinvested profit tax exemption.

In addition, for new assets put into operation in 2026, the option to apply super-accelerated depreciation is introduced. This allows up to 65% of the asset’s value to be deducted in the first year, with the remaining value depreciated over its normal useful life.

👉 The impact is directly reflected in cash flow, by reducing taxes in the early years.

Increase in the threshold for fixed assets

An important practical change is the increase in the value threshold for depreciable fixed assets.

The threshold increases from RON 2,500 to RON 5,000.

For assets within this value range existing at the end of 2025, the remaining value will be recovered over the remaining useful life. This change simplifies the tax treatment for many investments.

New non-taxable income

New categories of income that are not taxable when calculating the fiscal result are also introduced. These include:

• differences resulting from the research and development tax credit
• bonuses granted by the authorities.

👉 These contribute to reducing the overall tax burden.

Additional deduction for stock market listing

For companies that choose to list on the stock exchange, an important tax incentive is introduced.

Expenses related to the listing process and maintaining trading status can benefit from an additional 50% deduction. This deduction applies both to admission costs and to those incurred in the first year after listing.

New rules for reserves from reinvested profit

Important restrictions are introduced for reserves created from reinvested profit.

These cannot be used for a period of 5 years for:

• distribution
• capital increase
• covering losses.

If they are used before the deadline, they become fully taxable. After the 5-year period:

• if distributed → 50% becomes taxable
• if used for capital increase or to cover losses → they are not taxed.

👉 The rule also applies to reserves existing at the end of 2025.

Rules regarding the payment and reporting of tax

For companies applying the advance payment system, the tax for the first quarter is calculated based on accounting profit and must be declared by the 25th of the following month.

As for annual obligations, the corporate income tax return must be submitted by June 25 of the following year (with certain exceptions).

3. Tax changes 2026 – personal income tax

For individuals with independent activities, an important change is introduced.

Contributions to occupational pension schemes become deductible up to €400 per year for each individual.

4. VAT 2026 – important changes

In 2026, the threshold for applying the cash accounting VAT system increases.

It reaches RON 5,000,000 for the period March 1 – December 31, 2026, and will increase to RON 5,500,000 starting in 2027.

👉 This change allows more companies to benefit from improved cash flow.

5. Tax incentives 2026 – 3% reduction

One of the most notable tax changes in 2026 is the introduction of a 3% bonus.

Companies that comply with their tax obligations (by filing returns and paying on time) can benefit from this reduction for corporate income tax or microenterprise tax.

Individuals can also benefit from the same bonus for personal income tax, provided they meet simultaneously both conditions : filing returns and paying before April 15, 2026 deadline.

6. Conclusion – What to do in 2026

The tax changes in 2026 bring both opportunities and new obligations.

👉 As an entrepreneur, it is important to:

• check whether you are still eligible for the microenterprise regime
• analyze investment opportunities (depreciation, tax credits)
• ensure that you meet the conditions for tax incentives.

O planificare fiscală corectă în 2026 poate face diferența între costuri suplimentare și optimizare fiscală.

👉 For details on profit distribution, see the article on dividends in 2026.

👉 For other tax changes this year, see this article.

👉 References: Emergency Ordinance No. 8/2026