Tax Code Changes 2026 — Complete Summary for Companies

The year 2026 brings significant changes to the Tax Code (Law no. 227/2015), with direct impact on all organizational forms: micro-enterprises, profit-tax SRLs, PFAs, and individuals earning investment income. The changes were introduced through emergency ordinances and supplementary laws published in the Official Gazette at the end of 2025.

The Geseidl Tax Consulting team presents below a complete summary, structured by tax type, with the practical impact for each taxpayer category.

Micro-enterprise tax 2026 — what changed

The micro-enterprise regime remains available in 2026, but with updated thresholds and conditions. The EUR 500,000 revenue ceiling remains unchanged, but additional restrictions are introduced for consulting and IT activities (specific NACE codes) that can no longer opt for the micro regime if they exceed certain staffing conditions.

• Tax rate: 1% (with employees) or 3% (without employees) — unchanged
• Revenue ceiling: EUR 500,000 — unchanged
• New restriction: consulting activities with over 80% revenue from intellectual services require at least 2 employees
• Taxpayers exceeding the threshold switch to profit tax from the following quarter

VAT — thresholds, rates, and new obligations

The main VAT change is the adjustment of the mandatory registration threshold, aligned with the EU directive. From January 1, 2026, the SME exemption threshold applies uniformly across the EU at EUR 85,000, but Romania maintained a domestic threshold of RON 300,000 (~EUR 60,000) for exclusively national operations.

VAT rates remain: 19% (standard), 9% (food, medicine, tourism) and 5% (social housing, books, textbooks). The 9% rate is extended to medical equipment, and a new digital VAT reporting obligation (e-Reporting) is introduced from Q3 2026.

Social contributions (CAS, CASS) 2026

Mandatory social contributions increase in their calculation base due to the minimum gross wage rising to RON 4,050 (from RON 3,700). The impact is significant for PFAs and individuals earning income from independent activities, where CAS and CASS are calculated based on earned income relative to the minimum wage.

• CAS (pension): 25% — minimum calculation base 12 x 4,050 = RON 48,600/year
• CASS (health): 10% — thresholds of 6, 12 or 24 minimum wages, depending on income
• Minimum gross wage 2026: RON 4,050 (vs. RON 3,700 in 2025)
• Single Declaration (D212): filing deadline May 25, 2026

Dividend tax and capital income

The dividend tax rate remains at 8%, introduced in 2023. Interest income is taxed at 10%, and capital gains from securities transactions are taxed at 10% for holdings under 365 days and 3% for holdings over one year (a fiscal incentive for long-term investments).

Practical impact — what you need to do as an entrepreneur

1. Review your company's tax regime: micro vs. profit — calculate which is more advantageous in 2026
2. Update the payroll budget with the new minimum wage (RON 4,050 gross)
3. Check the VAT threshold if you are non-payer — have you exceeded RON 300,000?
4. File the Single Declaration by May 25, 2026 with updated estimates
5. Consult a tax expert for income structure optimization

Need specialized tax consulting? The Geseidl Consulting Group team, CECCAR Prahova leader for 18 consecutive years, is ready to help. Discover our services or contact us for a free consultation.