Important tax deadlines in 2026: key milestones for taxpayers

Compliance with tax deadlines remains a critical element for maintaining compliance and avoiding additional costs. The year 2026 brings a series of relevant obligations for both companies and individuals, which require careful planning.

Corporate tax and micro - Q4 2025 The deadline for submitting the D101 and D100 declarations, as well as for the payment of the tax due for the fourth quarter of 2025, is June 25, 2026.

Sponsorships and redirects The D107, D177, and D230 declarations share a common submission deadline: June 25, 2026. These can represent opportunities for tax optimization if managed correctly.

Single Declaration (D212)

      · May 25, 2026 – general deadline

      · April 15, 2026 – deadline for obtaining the 3% discount

Update CAEN rev. 3 Deadline: September 25, 2026. The update is essential for alignment with the new classifications.

Secondary locations For companies established before January 1, 2026, the notification deadline is June 30, 2026.

Minimum wage

• Increase to 4,325 lei starting July 1, 2026
• Reporting in REVISAL by July 28, 2026

Conclusion

Efficient management of these deadlines directly contributes to financial stability and the avoidance of fiscal risks. A proactive and well-organized approach makes the difference between compliance and exposure to penalties.