{"id":4680,"date":"2025-07-29T11:02:20","date_gmt":"2025-07-29T09:02:20","guid":{"rendered":"https:\/\/ccfs.ro\/its-official-vat-and-tax-increases-for-2025-2026-have-been-published-law-141-2025\/"},"modified":"2025-07-29T11:04:55","modified_gmt":"2025-07-29T09:04:55","slug":"its-official-vat-and-tax-increases-for-2025-2026-have-been-published-law-141-2025","status":"publish","type":"post","link":"https:\/\/ccfs.ro\/en\/its-official-vat-and-tax-increases-for-2025-2026-have-been-published-law-141-2025\/","title":{"rendered":"It&#8217;s official: VAT and tax increases for 2025 &#8211; 2026 have been published &#8211; Law 141\/2025"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Law No. 141\/2025, recently published in the Official Gazette, brings significant changes in the areas of social contributions, VAT and taxes, excise duties, with a direct impact on both the business environment and individuals. These measures aim to increase budget revenues and fiscal consolidation, but come with an additional financial burden for taxpayers. Below is a structured presentation of the main changes.<br><br><\/p>\n\n\n\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>Summary<\/h2><nav><div><div class=\"\"><a href=\"#impozite\">1.Tax<\/a><\/div><div class=\"\"><a href=\"#2\">2.Social Health Insurance Contribution (CASS)<\/a><\/div><div class=\"\"><a href=\"#3\">3.VAT and excise duties<\/a><\/div><div class=\"\"><a href=\"#4\">4.Other changes<\/a><\/div><div class=\"\"><a href=\"#5\">5.Conclusion<\/a><\/div><\/div><\/nav><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"impozite\">1.Tax<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; Additional tax for banks: credit institutions &#8211; Romanian legal entities and Romanian branches of foreign credit institutions &#8211; will pay a specific turnover tax:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>2% for the period January 1 &#8211; June 30, 2025,<\/li>\n\n\n\n<li>4% for the period July 1 &#8211; December 31, 2025,<\/li>\n\n\n\n<li> 4% permanent from 2026<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; Tax on dividends: increases from 10% to 16% for dividends distributed to legal entities, individuals and non-residents, applicable from January 1, 2026. For dividends received on the basis of interim financial statements from 2025, the tax remains at 10%, with no recalculation on regularization<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; Tax on pensions: the non-taxable ceiling is set at 3,000 lei per month, with a 10% tax on the portion above this ceiling.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; Tax on interest income: for bonds issued by Romanian companies on foreign markets, interest income is taxed at 10%.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">-Tax of 10% will be due for a new category included among the categories of taxable income: income (in cash or in kind) from the disposal of ferrous\/non-ferrous waste from personal assets<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">-Tax on gambling winnings:<br>&#8211; up to 10,000 lei inclusive &#8211; 4%;<br>&#8211; between 10.000 and 66.750 lei &#8211; 400 lei + 20% for what exceeds 10.000 lei;<br>&#8211; over 66.750 lei &#8211; 11.750 lei + 40% for what exceeds 66.750 lei.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"2\">2.Social Health Insurance Contribution (CASS)<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">-New categories of CASS taxpayers are introduced: recipients of accommodation allowance (adoption), child-raising allowance, those with rights granted by special laws, people receiving social assistance (minimum inclusion income), unemployment benefit or other social protection rights.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">-Pensioners: for pension incomes exceeding the ceiling of 3,000 lei per month, CASS is due.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">-The possibility of co-insurance for dependants of employees (spouse, spouse, adult children, parents) is abolished. Co-insured status ceases on September 1, 2025, unless they opt for co-insurance under the new rules.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">-There is the possibility of voluntary CASS insurance with payment in two installments: 25% when filing the declaration and 75% by May 25 of the following year.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"3\">3.VAT and excise duties<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; The standard VAT rate increases from 19% to 21%,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; The reduced rate rises from 9% to 11%.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">-The 5% fee is completely abolished.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">-VAT exemption for supplies and services to hospitals through NGOs is abolished.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">-Until July 31, 2026, a reduced rate of 9% for a single residence, if the conditions are cumulatively met:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>a useful surface area of max. 120 square meters (without outbuildings);<\/li>\n\n\n\n<li>up to 600.000 lei (VAT excluded);<\/li>\n\n\n\n<li>purchased by individuals, individually or jointly, who have entered into legal acts between July 3 and July 31, 2025 for the payment of a down payment of at least 20% paid by August 1, 2025.<\/li>\n\n\n\n<li>The reduced rate has not been applied for housing purchased from 01.01.2023<\/li>\n\n\n\n<li>It is habitable as such.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Excise duty increases on alcohol, tobacco and fuel. Annex with the new values <a href=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/300022#id_anxA1364_ttl\" target=\"_blank\" rel=\"noopener\">here.<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"4\">4.Other changes<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">-Temporary incapacity benefits are reduced for common illnesses and off-the-job accidents as follows:<br>&#8211; 55% of the calculation basis &#8211; up to 7 days,<br>&#8211; 65% of the calculation basis &#8211; 8-14 days,<br>&#8211; 75% of the calculation basis &#8211; more than 15 days.<br>-For incapacity due to cardiovascular disease, the benefit is 75%.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">-Increase in the price of the rovinieta: from September 1, 2025. For example, for a personal car, it will rise to \u20ac50\/year, and the fines for not having a rovinieta will increase: from 500 to 1,000 lei.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; Changes are introduced in the area of salaries of staff paid from public funds and in the education system, aimed at streamlining expenditure and optimizing the structure of institutions.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"5\">5.Conclusion<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Law 141\/2025 marks a profound change in Romania&#8217;s fiscal-budgetary policy, with a direct impact on the economic and social environment. The tax increases and the broadening of the taxpayer base are aimed at strengthening the state budget, but these measures will require a rapid adaptation on the part of both companies and individuals.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If you want to read more about this year&#8217;s legislative changes, you can find other articles on <a href=\"https:\/\/ccfs.ro\/en\/blog\/\">our blog<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Law No. 141\/2025, recently published in the Official Gazette, brings significant changes in the areas of social contributions, VAT and taxes, excise duties, with a direct impact on both the business environment and individuals. These measures aim to increase budget revenues and fiscal consolidation, but come with an additional financial burden for taxpayers. Below is a structured presentation of the main changes. 1.Tax &#8211; Additional tax for banks: credit institutions &#8211; Romanian legal entities and Romanian branches of foreign credit institutions &#8211; will pay a specific turnover tax: &#8211; Tax on dividends: increases from 10% to 16% for dividends distributed to legal entities, individuals and non-residents, applicable from January 1, 2026. For dividends received on the basis of interim financial statements from 2025, the tax remains at 10%, with no recalculation on regularization &#8211; Tax on pensions: the non-taxable ceiling is set at 3,000 lei per month, with a 10% tax on the portion above this ceiling. &#8211; Tax on interest income: for bonds issued by Romanian companies on foreign markets, interest income is taxed at 10%. -Tax of 10% will be due for a new category included among the categories of taxable income: income (in cash or in kind) [&hellip;]<\/p>\n","protected":false},"author":11,"featured_media":4679,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[114],"tags":[142,130],"class_list":["post-4680","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislation","tag-tax","tag-vat"],"_links":{"self":[{"href":"https:\/\/ccfs.ro\/en\/wp-json\/wp\/v2\/posts\/4680","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ccfs.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ccfs.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ccfs.ro\/en\/wp-json\/wp\/v2\/users\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/ccfs.ro\/en\/wp-json\/wp\/v2\/comments?post=4680"}],"version-history":[{"count":2,"href":"https:\/\/ccfs.ro\/en\/wp-json\/wp\/v2\/posts\/4680\/revisions"}],"predecessor-version":[{"id":4682,"href":"https:\/\/ccfs.ro\/en\/wp-json\/wp\/v2\/posts\/4680\/revisions\/4682"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ccfs.ro\/en\/wp-json\/wp\/v2\/media\/4679"}],"wp:attachment":[{"href":"https:\/\/ccfs.ro\/en\/wp-json\/wp\/v2\/media?parent=4680"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ccfs.ro\/en\/wp-json\/wp\/v2\/categories?post=4680"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ccfs.ro\/en\/wp-json\/wp\/v2\/tags?post=4680"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}