Romania Micro Company Tax in 2026, Who Qualifies and What Ends It
The Romanian micro company tax is an optional tax on revenue at a single 1% since 1 January 2026. A company qualifies if it meets every art. 47 condition on the previous 31 December. One condition is revenue up to the lei equivalent of EUR 100,000 counted with its linked companies. The company also tells ANAF by 31 March.
What is the micro company tax in Romania in 2026?
The Romania micro company tax (impozit pe veniturile microîntreprinderilor) is the tax of Title III of the Fiscal Code. It is optional (art. 48(1)). Since 1 January 2026 its rate is one single 1% of the tax base. OUG 89/2025 set it, published in Monitorul Oficial no. 1203 of 24 December 2025 (ANAF's table of the changes). The Ministry of Finance announced that it applies regardless of revenue or type of activity. The VAT code is a separate subject, in the guide to checking a Romanian VAT number.
It is a tax on revenue, not on profit. The base is revenue from any source less a closed list of items, and costs are not deducted (art. 53(1)). The alternative is profit tax at 16% of taxable profit (art. 17). The two never apply together (art. 13(2)(h)).
Source: the Fiscal Code (Law 227/2015) as consolidated to Law 170/2026, read on 16 October 2026. ANAF's consolidation is a computer update and not an official republication.
What changed between 2025 and 2026?
Three changes reshaped the regime between 2025 and 2026. The table sets each one beside its act and its date. The rate became a single 1% on 1 January 2026. The ceiling fell from EUR 250,000 to EUR 100,000. A new company's time to hire an employee went from 30 to 90 days on 25 February 2026 under OUG 8/2026. That act, published in Monitorul Oficial no. 147, also lifted two bars. A one-off 3% bonus on the tax of fiscal year 2025 (OUG 8/2026 art. 7) was a single-year measure, not a rate.
The micro company tax rules until 2025 and from 2026; the earlier rules are history, and each row names its act and date.
| Item | Until 2025 | From 2026 | Act and date |
|---|---|---|---|
| Rate | 1% up to EUR 60,000 inclusive; 3% above EUR 60,000 or for listed activities (until 31 December 2025) | A single 1% | OUG 89/2025, from 1 January 2026 (ANAF's table) |
| Ceiling | The lei equivalent of EUR 250,000 (fiscal year 2025) | The lei equivalent of EUR 100,000 | OUG 156/2024; art. 54(3), from 1 January 2026 |
| A new company's time to hire an employee | 30 days from registration | 90 days from registration | OUG 8/2026 art. 6 pt. 18, from 25 February 2026 (ANAF's table) |
| Re-entry ban | A ban on opting again for a company that paid micro tax after 1 January 2023 | Deleted: such a company may opt again | OUG 8/2026 art. 6 pt. 17 (ANAF's table) |
| Passing the ceiling | The company could not opt for the following period | No lock-out | OUG 8/2026 art. 6 pt. 20 (ANAF's table) |
| Consultancy and management income | A condition on their share in total income (condition (f)) | Repealed; it does not apply from 31 December 2024 | OUG 156/2024; art. 54(3) |
| Annual statements | Filed on time, where the company has the duty | The same; for fiscal year 2026 only, the condition counts as met if the annual statements are filed by 31 March 2026 inclusive | Art. 48(2) |
Who qualifies as a micro company?
A Romanian micro company is a Romanian legal person that meets every condition of art. 47(1) together on 31 December of the previous year. No authority approves it. The company applies the regime by a communication to ANAF. The table lists each condition with its article and what fails it.
| Condition | Article | What it asks | What fails it |
|---|---|---|---|
| Romanian legal person, regime chosen | 47(1), 48(1) | A Romanian legal person that chooses the regime; it is not automatic | A company that does not apply stays under profit tax |
| Revenue limit | 47(1)(c), 54(1), (3) | Turnover not above the lei equivalent of EUR 100,000, counted with linked enterprises | Passing it during the year: profit tax from the quarter in which it is passed |
| Capital | 47(1)(d) | Share capital not held by the State or territorial administrative units | Failing in the year: the exit is communicated by 31 March of the next fiscal year |
| No liquidation | 47(1)(e) | Not in dissolution followed by liquidation, recorded in the trade register or with the courts | Failing in the year: the exit is communicated by 31 March of the next fiscal year |
| Employee | 47(1)(g), 51(4), 48(3) | At least one employee on a full-time contract, or a paid mandate contract; 90 days for a new company | The only employee leaves and is not replaced within 30 days: profit tax from the quarter after the one in which the employment ended |
| Single micro company | 47(1)(h), 47(4), 52(7) | Where a holder above 25% owns several qualifying Romanian companies, the owners designate one by 31 March | Companies not designated fall under profit tax |
| Annual statements | 47(1)(i), 52(2) | Statements filed on time, where the company has the duty | Filed late: profit tax from the quarter in which the condition is no longer met |
| Activity | 47(3), 52(4) | Not banking, insurance and capital markets, gambling, or oil and gas exploration and exploitation | Starting an excluded activity in the year: profit tax from that quarter |
A minimum share of consultancy income is not required in 2026 (condition (f), repealed; it does not apply from 31 December 2024). A clean history of the regime is not required either, because the re-entry ban was deleted.
How does the EUR 100,000 limit work?
The micro regime has a turnover ceiling. It is the lei equivalent of EUR 100,000, converted at the rate valid at the close of the financial year in which the revenue was recorded (art. 47(1)(c)). Turnover is measured as the accounting rules define it (art. 54(1)). EUR 250,000 was the figure for 2025 (art. 54(3)), and is now history.
The limit is tested on 31 December for the year that follows and again during the year. The in-year test is cumulative from 1 January, at the exchange rate of the close of the previous financial year (art. 52(5)). It has applied since the first quarter of 2026 (OUG 8/2026 art. 10(5)).
If revenue passes EUR 100,000 during the year, the company pays profit tax from the quarter in which the limit is passed (art. 52(1)). Profit tax is computed on revenue and costs from that quarter (art. 52(6)). Passing the limit no longer bars the company from the regime afterwards (OUG 8/2026 art. 6 pt. 20).
Which linked companies count towards the limit?
The ceiling is checked on the company's own revenue added to that of its linked enterprises (întreprinderi legate), under art. 47(1^1). The Code names four links.
A company you hold
The micro company holds more than 25% of another Romanian company, directly or indirectly, or can appoint its administrator. That company's revenue is added.
A company that holds you
Another Romanian company holds the micro company above 25%, directly or indirectly, or can appoint its administrator. Its revenue is added to the micro company's own.
A common holder
One person holds more than 25% of both companies, or can appoint or revoke the administrator. Where that person is a Romanian company, its own revenue is added too.
A member's sole-trader business
A member above 25% also trades through a sole-trader business (persoană fizică autorizată, PFA) or another individual business. The business's revenue, or its income norm, is added.
Indirect holdings are multiplied along the chain. Direct and indirect holdings are added (methodological norms, subordinate to the Code). The norms' example is 70% x 50% x 60% = 21%. Added to a direct 20%, it gives 41%. Holdings are those of 31 December of the previous year. In the year, a company that becomes linked adds the linked companies' turnover. A sole-trader link adds a quarter of the annual income norm.
What does the employee condition ask?
The Code asks for at least one employee (art. 47(1)(g)) and defines the word in more than one way.
The standard
The standard employee is a person on an individual employment contract with a full-time norm. Part-time contracts count if their fractions add up to one full post (art. 51(4)).
The mandate path
An administration or mandate contract also counts if the pay is at least the guaranteed national gross minimum wage. The wage is 4,050 lei a month to 30 June 2026. Per the government's explanatory note, it is 4,325 lei from 1 July 2026.
A new company
A new company has 90 days from registration, since 25 February 2026 (art. 48(3)). Without an employee after that period, profit tax is due from the quarter after it expires.
The only employee leaves
A replacement keeps the regime if it is hired within 30 days of the end of the employment. The contract is open-ended, or fixed-term for at least 12 months. Otherwise profit tax is due from the quarter after the one in which the employment ended (art. 52(3)).
Suspension and sick leave
A suspended contract still counts if the suspension is under 30 days and first recorded in the year. Sick leave counts if the year's cumulative leave stays within 30 days (art. 48(3^1), (3^3)).
Registered temporary inactivity
The company keeps the regime for the whole period. After the resumption entry in the trade register it keeps it if conditions (d), (h) and (i) are met. The employee condition must also be met within 30 days.
Looking at an existing company's micro position?
Send us the company's tax code (CUI) and the owner's other Romanian holdings. We lay the conditions side by side with you before signing.
Can an owner hold more than one micro company?
An owner who holds more than 25% of several qualifying Romanian companies can have only one micro company among them (art. 47(1)(h)). Those members designate one Romanian company by 31 March of the following fiscal year (art. 47(4)). A company not designated falls under profit tax, Title II.
A holder with 25% or less is outside the rule, with holdings taken as at 31 December (norms). If a member also reaches more than 25% in another micro company during the year, the members choose which company leaves. The company that leaves applies profit tax from the quarter in which the situation is registered. The exit is communicated to the tax body (art. 52(7)). ANAF verifies the designation under a procedure approved by order of its president (art. 54(2)).
What ends the regime during the year?
A micro company cannot opt for profit tax in the middle of a year. The option runs from the next fiscal year (art. 48(2^1)). The events below end the regime inside the year. A company that fails the conditions communicates its exit by 31 March of the next fiscal year (art. 55(5)).
| Event | Profit tax from | Basis |
|---|---|---|
| Revenue passes EUR 100,000 | The quarter in which the limit is passed | Art. 52(1) |
| Annual statements filed late | The quarter in which the condition is no longer met | Art. 52(2) |
| The only employee leaves and no replacement is hired within 30 days | The quarter after the one in which the employment ended | Art. 52(3) |
| A new company has no employee after 90 days | The quarter after the 90 days expire | Art. 48(3) |
| An excluded activity is started | That quarter | Art. 52(4) |
| A second micro company of the same owner | The quarter in which the situation is registered | Art. 52(7) |
When does the company tell ANAF, and when does it pay?
The conditions are tested on 31 December. The company communicates that it applies the regime by 31 March (inclusive) of the year for which the tax is paid. It communicates an exit by 31 March (inclusive) of the next fiscal year (art. 55). The owners designate the single micro company by 31 March of the following fiscal year.
law a date or term set by law
31 December
- law conditions tested, holdings counted
31 March
- law apply, exit and designate the single micro company
The 25th of the month after each quarter
- law tax and return
31 May
- law annual statements
- law 5 months after the legal term: the inactive-taxpayer declaration
Short terms
15 days
changes of registered tax data
30 days
replacement of the only employee
90 days
a new company's employee
The company calculates and pays the tax quarterly, by the 25th (inclusive) of the month after the quarter. It files the return by the payment date (art. 56). ANAF lists the return as form 100 (current listing under OPANAF 57/2026). Annual statements are due by 31 May of the next financial year (OMF 2.036/2025). Statements filed more than 5 months after the legal term lead to a declaration of inactive taxpayer (Fiscal Procedure Code art. 92(1^2)(b)).
A change in the data declared at tax registration goes to ANAF within 15 days, on the declaration of changes. ANAF's forms list carries it as form 010 (art. 88(1)). The company files all of this, through its own accounting staff or a CECCAR member. This site files none of it. For the year-round list, see every tax a foreign owner of a Romanian company meets in a year.
How does the micro tax differ from profit tax?
The two taxes sit side by side in the Fiscal Code, and a company pays one or the other.
| Aspect | Micro company tax | Profit tax | Basis |
|---|---|---|---|
| Rate | 1%, a single rate | 16% of taxable profit | Art. 51(1); art. 17 |
| What is taxed | Revenue from any source less a closed list of items; costs are not deducted | Taxable profit | Art. 53(1); art. 17 |
| Relation | Optional; never applied together with profit tax | The tax of a company outside the micro regime | Art. 48(1); art. 13(2)(h) |
| Switching | Cannot opt for profit tax in the middle of a year; the option runs from the next fiscal year | A company may opt for the micro regime from the fiscal year after it meets the conditions | Art. 48(2) and (2^1) |
| Losses | A loss made under profit tax before a micro period survives it | The loss rule of art. 31(1) applies from the date the company returns to profit tax | Art. 31(5) |
Dividends paid by a micro company to a Romanian legal person follow art. 43 (art. 57(2)). On dividends distributed from 1 January 2026 the tax is 16%. A Romanian company pays 16% of the gross dividend (art. 43(2)). A resident individual pays 16%, and it is final (art. 97(7)). A non-resident pays 16% before treaty or EU-directive relief (art. 224(4)(b)). Dividends distributed on 2025 interim accounts stay at 10% (Law 141/2025 art. VII).
Whether a micro company can use the intra-Romanian or the EU-parent exemption turns on one condition. The condition is profit tax without option or exception, or a tax that substitutes it. The Code does not settle it for the 1% micro tax. We read no ANAF guidance on it.
For the profit tax itself, see the guide to the corporate profit-tax rate.
What does buying a company do to its micro status?
The micro regime is not bought with a company. It is a state tested on 31 December. A purchase changes the facts that the test reads. The cards below are our reading of the Code.
The seller was the only employee
If the only employee's employment ends, the company keeps the regime only with a replacement hired within 30 days (art. 52(3)). If the qualifying person was a mandate-paid administrator, the Code does not say whether the 30 days apply when they step down.
The buyer already holds another qualifying company
Only one company can be the micro company, designated by 31 March of the next year. The other falls under profit tax (art. 47(4)). A second stake reached in the year makes the owners choose which company leaves. It leaves from the quarter in which the situation is registered.
The buyer's Romanian companies become linked
The ceiling is tested on the company's revenue added to that of every linked company (art. 47(1^1)). Holdings are taken as at 31 December (norms). The shelf's own nil turnover does not protect it.
The buyer's foreign companies
The articles on links and on the single micro company speak of Romanian legal persons. What that means for foreign companies is our reading. We read no official guidance, and this page does not rely on it. A Romanian subsidiary of a foreign holder is another matter. The common-holder link covers any holder above 25% of both.
The shelf's own history
The accounts condition turns on whether its annual statements were filed on time, or by 31 March 2026 for fiscal year 2026 (art. 48(2)). Later lateness costs the regime from that quarter. Beyond 5 months after the legal term, it can make the company an inactive taxpayer. Registered temporary inactivity keeps the regime (art. 48(2^3)). It is also one ground on which ANAF can declare a company an inactive taxpayer (art. 92(1)(d) Fiscal Procedure Code). The inactive-taxpayer status is covered in the guide to a dormant Romanian SRL.
The transfer notice and the CUI
The transferor, the transferee or the company notifies ANAF within 15 days of the transfer of the shares of any SRL member (Law 239/2025 art. V, as amended by OUG 13/2026). The notice is separate from the micro communications. The Romanian tax identification number stays with the company, but the regime is tested on 31 December.
From our practice
Before signing, we read the quarterly returns and the communication of the option to ANAF from the seller's papers. We also read the annual statements with proof of filing. We read the employee register or mandate contract, the register of associates on 31 December and the tax certificate the same way.
illustration invented figures
The buyer holds 100% of Company A (2025 turnover EUR 70,000) and buys 100% of shelf B (nil turnover)
Case 1
- Together they stay under EUR 100,000 (70,000)
- Both can meet the conditionsthe buyer holds more than 25% of each
- One micro company is designated by 31 Marchthe other pays profit tax
Case 2
- A's turnover is EUR 120,000
- A fails the limit
- B fails tooA's turnover is added to B's through the common-holder link, although B earned nothing
How is a company's micro position read before it is bought?
Each step names who performs it. We prepare the file and coordinate. The ANAF filings belong to the company, the seller or the buyer. The wider checks have a page of their own: an existing company for sale in Romania.
Collect the papers the seller supplies; the buyer's accountant reads
They are the returns, the option communication, the annual statements, the employee register (REGES-Online) or the mandate contract, and the register of associates on 31 December. Add the tax certificate, issued within 3 working days and usable for 30 days (art. 158).
Run the group test the buyer with the accountant
List the Romanian companies and sole-trader businesses linked to the target. Multiply holdings along each chain, add the turnover and compare it with EUR 100,000 (art. 47(1^1)).
Settle the single micro company the owners concerned
by 31 March of the following year (art. 47(4)). This page does not say which company to choose.
Close the transfer a Bar-registered lawyer drafts the deed
The company, the seller or the buyer notifies ANAF within 15 days (OUG 13/2026). The registrar then enters the change. See the share transfers page.
Update the tax data the company, through its accountant or a lawyer acting for it
A change in registered tax data goes on the declaration of changes within 15 days (art. 88(1)).
Re-check the employee condition the company and its accountant; payroll done for clients is CECCAR work
If the seller was the only employee and leaves, a replacement is due within 30 days (art. 52(3)).
Pay, file and keep the calendar the company's accountant
Pay the tax and file the return by the 25th of the month after each quarter (art. 56). Keep to 31 March and 31 May each year.
Sources: the official texts behind this page
The rules of the Romania micro company tax on this page come from the official texts below, checked in October 2026. Each Fiscal Code link goes to the article it supports.
- Fiscal Code, art. 47: the definition, the conditions, the limit, the linked-enterprise test and the 31 March designation.
- Fiscal Code, art. 48: the option, the 90 days, suspension, sick leave and temporary inactivity.
- Fiscal Code, art. 52: leaving the regime during the year, the only employee and a second micro company.
- Fiscal Code, art. 55: the 31 March communications of the application and the exit.
- Fiscal Code, art. 56: payment and return by the 25th of the month after the quarter.
- Fiscal Procedure Code: the 15-day declaration of changes (art. 88(1)) and the tax certificate (art. 158).
- ANAF's table of the changes made by OUG 8/2026: the 90 days, the deleted lock-out and re-entry ban, the 3% bonus.
- ANAF's table of the changes made by OUG 89/2025: the single 1% rate from 1 January 2026.
- OUG 13/2026: the 15-day notice covers the shares of any SRL member.
- ANAF's list of tax forms: form 010, the declaration of changes.
- The Labour Inspectorate's REGES-Online page: the employer's register of employment contracts.
- The Ministry of Finance's announcement of the 2026 measures: the single 1% rate, regardless of revenue or activity.
Frequently asked questions about the micro company tax in Romania
What is the micro company tax rate in Romania in 2026?
The rate is a single 1% of the tax base, from 1 January 2026 under OUG 89/2025. Until 31 December 2025 the Code had 1% for revenue up to EUR 60,000 and 3% above that or for listed activities. The tax is optional. A company that applies it does not pay profit tax at the same time.
What is the revenue limit for a micro company in 2026?
The limit is the lei equivalent of EUR 100,000, tested on turnover. It is converted at the rate valid at the close of the financial year in which the revenue was recorded. The Code printed EUR 250,000 for 2025, which is history. The limit is counted together with linked enterprises, not on the company's own revenue alone.
Does the limit count my other companies?
Yes. The revenue of linked Romanian enterprises is added to the company's own, on 31 December and during the year. A link starts above 25% of the capital or voting rights, or with the right to appoint the administrator. It counts whether you hold the other company, it holds you, or one person holds both.
Can I own two micro companies in Romania?
Not if you hold more than 25% of both. The owners designate one Romanian company by 31 March of the following year. Companies not designated fall under profit tax. A second stake reached during the year forces a choice, from the quarter in which the situation is registered.
Does a micro company need an employee?
At least one, on a full-time contract. Part-time fractions adding up to one full post count. An administration or mandate contract also counts if it is paid at least the guaranteed minimum wage. A newly formed company has 90 days from registration to meet the condition.
What if my only employee leaves?
The company meets the condition only if it hires a replacement within 30 days of the end of the employment. The contract is open-ended or fixed-term for at least 12 months. Otherwise profit tax is due from the quarter after the employment ended. The Code does not say whether the 30 days apply to a mandate-paid administrator.
Does consulting income disqualify a micro company in 2026?
No. OUG 156/2024 repealed the consultancy-income share condition, and the Code states that it does not apply from 31 December 2024. A minimum share of consultancy income is therefore not required in 2026. A clean history of the regime is not required either, because the re-entry ban was deleted.
When do I tell ANAF that I apply, or leave, the micro regime, and when is the tax paid?
The company communicates that it applies the regime by 31 March (inclusive) of the year for which the tax is paid. It communicates an exit by 31 March (inclusive) of the next fiscal year. The tax and the return are due quarterly, by the 25th of the month after the quarter.
Can a micro company move to profit tax in the middle of a year?
Not by choice. A micro company cannot opt for profit tax in the middle of a fiscal year. The option runs from the next year. Passing EUR 100,000, or filing the annual accounts late, moves it to profit tax from that quarter. Other events in the Code also end the regime, each from its own quarter.
Does a shelf company keep its micro status after I buy it?
The transfer does not end the regime, since the company is tested on 31 December. In our reading, a purchase can change whether linked revenue pushes the total over EUR 100,000, and whether the buyer's other holdings above 25% break the single micro company rule. It can change the employee test if the seller was the only employee.
Is a dormant micro company still a micro company?
Yes, for the whole period of a registered temporary inactivity. After the resumption entry in the trade register it keeps the regime if conditions (d), (h) and (i) are met. The employee condition must be met within 30 days of the entry. It is separate from inactive-taxpayer status, yet one ground for it (art. 92(1)(d), Fiscal Procedure Code).
Does a late annual-accounts filing cost the regime?
Yes. Profit tax is due from the quarter in which the condition is no longer met. The same lateness can also make the company an inactive taxpayer, if the statements are filed more than 5 months after the legal term. The statements are due by 31 May of the next financial year.
What is the difference between the micro tax and corporate profit tax?
The micro tax is 1% of revenue less a closed list of items. Profit tax is 16% of taxable profit. The two never apply together. A micro company cannot move to profit tax by choice in the middle of a year. The option to change runs from the next fiscal year.
Can a micro company pay dividends to its parent tax-free?
The dividend tax is 16% on dividends distributed from 1 January 2026. Whether a micro company can use the intra-Romanian or the EU-parent exemption turns on a condition: profit tax without option or exception, or a tax that substitutes it. The Code does not settle it for the 1% micro tax. We read no ANAF guidance on it.
What income is left out of the micro tax base?
The base is revenue from any source less a closed list of items. The list includes dividends received from a Romanian company and the bonus granted by the tax office. In the Code's words, it also includes dividends received from an EU subsidiary where both companies meet the art. 24 conditions. Costs are not deducted.