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Romania Micro Company Tax in 2026, Rate and Conditions
What the 1 percent is charged on, who qualifies, how a company leaves the regime during the year, and which older figures to ignore, on the 2026 text of the Fiscal Code.
Short answer
The Romania micro company tax is an optional 1 percent tax on revenue (2026 text). It replaces the 16 percent profit tax while a company meets the Fiscal Code conditions on 31 December of the previous year, among them revenue up to the lei equivalent of EUR 100,000, counted with linked companies, and at least one employee.
What is the Romanian micro-enterprise tax, and is it optional?
A micro company in Romania, in law a microîntreprindere (micro-enterprise), is a tax status, not a company form. The form is usually the SRL (societate cu răspundere limitată, limited liability company). The status is optional (art. 48(1) Fiscal Code), and while a company pays this tax it is outside the profit tax (art. 13(2)(h)).
The profit tax it falls back to is 16 percent of taxable profit (art. 17), set out in corporate tax in Romania. The micro rate is 1 percent, a single rate from 1 January 2026 under OUG 89/2025 (ordonanță de urgență, emergency ordinance), whatever the revenue or the activity (art. 51(1); Ministry of Finance announcement).
What the 1 percent is charged on
The tax is charged on revenue from any source less a closed list of deductions (art. 53(1)). It is a tax on revenue, not on profit. Among the deductions:
- Dividends received from a Romanian legal person (art. 53(1)(n))
- Foreign income already taxed abroad under a treaty (art. 53(1)(m))
- Dividends from an EU subsidiary meeting the conditions of art. 24 (art. 53(1)(o))
- The bonification granted by ANAF, the National Tax Administration Agency (art. 53(1)(p))
This guide covers the micro regime only. The other taxes of a foreign-owned company are in the taxes overview guide. No calculator is offered: the quarterly computation is the accountant's work.
What changed between fiscal year 2025 and fiscal year 2026?
Figures printed on many pages belong to one of two fiscal years. The table fixes which, and names the act behind each change.
| Item | Fiscal year 2025 | Fiscal year 2026 | Act and source |
|---|---|---|---|
| Rate | 1 percent up to EUR 60,000 of revenue with no listed activity; 3 percent above EUR 60,000 or for listed activities | A single 1 percent rate | OUG 89/2025, from 1 January 2026 |
| Listed 3 percent activities | For example legal practice and general medical care | None: the 3 percent rate no longer exists | OUG 89/2025 |
| Revenue ceiling, tested on 31 December of the previous year | EUR 250,000, on revenue at 31 December 2024 | EUR 100,000, on revenue at 31 December 2025 | Art. 54(3) Fiscal Code; OUG 156/2024 art. LXIV |
| Consultancy and management revenue share | Not applied to the EUR 250,000 limit | No such test: art. 47(1)(f) repealed | OUG 156/2024 art. LXV(1), in force 1 January 2025 |
| Re-entry bars | A bar on companies that paid the tax after 1 January 2023 and a bar on opting back after passing the ceiling | Both removed from 25 February 2026 | OUG 8/2026, Monitorul Oficial no. 147 |
The acts in order: OUG 156/2024 (Monitorul Oficial no. 1.334 of 31 December 2024, in force from 1 January 2025) set the EUR 250,000 ceiling for fiscal year 2025 and the EUR 100,000 ceiling for fiscal year 2026; OUG 89/2025 set the single rate from 1 January 2026; OUG 8/2026 (no. 147 of 25 February 2026) changed the 90-day rule, re-entry and the turnover definition. The consolidation, last updated by Law 170/2026, shows no change to Title III between its copies of 13 and 14 October 2026.
Which conditions must a company meet to qualify?
All conditions are tested together on 31 December of the previous fiscal year. A company not designated by 31 March falls under the profit tax (art. 47(4)).
| Condition | What the 2026 text requires | Article |
|---|---|---|
| All conditions | Met together on 31 December of the previous fiscal year | Art. 47(1) |
| Revenue | Not above the lei equivalent of EUR 100,000 at the exchange rate at the close of the year in which it was earned; turnover as the accounting rules define it; linked enterprises added | Art. 47(1)(c), 54(1), 47(11) |
| Capital | Not held by the State or local authorities | Art. 47(1)(d) |
| Dissolution | Not in dissolution followed by liquidation, registered at the Trade Register or the courts | Art. 47(1)(e) |
| Employee | At least one, except the new-company case of art. 48(3); the meaning is in art. 51(4) | Art. 47(1)(g), 51(4) |
| One micro-enterprise per shareholder | The only legal person that shareholders holding over 25 percent have designated to apply the regime, designated by 31 March, otherwise the profit tax applies | Art. 47(1)(h), 47(4) |
| Financial statements | Filed on time if the company has the duty; for fiscal year 2026 a filing by 31 March 2026 inclusive counted as on time; the look-back covers year N-2 and earlier | Art. 47(1)(i), 48(2); norms pt. 1(5) |
| Excluded activities | Banking, insurance and capital markets (a narrow exception for secondary insurance intermediaries), gambling, oil and gas extraction | Art. 47(3) |
| Verification | ANAF checks the single-micro and filing conditions by a procedure approved by order of its president | Art. 54(2) |
A company in temporary inactivity registered at the Trade Register keeps the regime for the whole inactive period (art. 48(23)). The table restates the conditions; it does not say that any given company meets them.
Does a micro-enterprise need an employee?
Yes, at least one employee, except for a new company within its first 90 days (art. 47(1)(g); art. 48(3)). A company with no employee is not a micro-enterprise in 2026. What counts, and what keeps the condition:
- A full-time individual employment contract (art. 51(4))
- Part-time contracts whose fractions add up to one full-time post (art. 51(4)(a))
- A management or mandate contract paid at least the national gross minimum wage (art. 51(4)(b))
- A suspension under 30 days, the first in the fiscal year (art. 48(31))
- Sick leave of up to 30 days cumulated in the fiscal year (art. 48(33))
- After temporary inactivity, a hire within 30 days of the register entry (art. 48(32))
Whether a particular contract meets the test is a question for a CCF tax consultant, a member of the Camera Consultanților Fiscali (Chamber of Tax Consultants) (OG 71/2001 art. 8(6)). The rule reads the same for a foreign-owned company, and this guide suggests no way of meeting it.
Do the revenues of other companies count towards the ceiling?
Yes. The EUR 100,000 ceiling is checked on the company's revenue added to that of its linked enterprises (art. 47(11)). Four tests define the link.
A company it holds
The company holds over 25 percent of another Romanian legal person, directly or indirectly, or can appoint or revoke its administrator (art. 47(11)(a)).
A company that holds it
Another Romanian legal person holds over 25 percent of the company (art. 47(11)(b)).
A common holder
A person holding over 25 percent of both companies, or able to appoint or revoke the administrator of both, links them; the text does not limit this to a Romanian holder. Where that holder is itself a Romanian legal person, its own revenue is added too (art. 47(11)(c)).
A sole trader run by a shareholder
The revenue of a sole trader (PFA) or family enterprise run by a shareholder holding over 25 percent is added (art. 47(11)(d)).
Indirect holdings are computed by multiplying the percentages along the chain (methodological norms, pt. 1(3)). During the year, the linked enterprises' turnover is added to the company's own for the same test (art. 52(51)). Whether a given group is affected is a question for a CCF tax consultant.
Which revenues are added to the company's own
The company tested
Its revenue is added to that of its linked enterprises and counted against the EUR 100,000 ceiling (art. 47(11))
A company it holds
A Romanian legal person in which it holds over 25 percent, directly or indirectly, or whose administrator it can appoint or revoke (a)
A company that holds it
A Romanian legal person holding over 25 percent of the company (b)
A common holder
A person holding over 25 percent of both companies, or able to appoint or revoke the administrator of both; where that holder is a Romanian legal person, its own revenue is added too (c)
A sole trader run by a shareholder
A sole trader (PFA) or family enterprise run by a shareholder holding over 25 percent (d)
Indirect holdings are multiplied along the chain (methodological norms, pt. 1(3)).
Can a newly registered SRL use the regime from the start?
Yes. A newly registered SRL can be a micro company from its first fiscal year, under the conditions below. The registration itself is covered in forming an SRL in Romania.
A new company
- The taxable period starts at registration. It starts on the registration date at the Trade Register (methodological norms, pt. 3(1)(a)). The guide to the Romanian company register shows how to look a company up.
- The capital and single-micro conditions hold at registration. The State-capital condition (art. 47(1)(d)) and the single-micro condition (art. 47(1)(h)) must be met on that date (art. 48(3)).
- The employee is hired within 90 days. A new company has 90 days from registration to hire its employee (art. 48(3)).
- A missed deadline brings the profit tax. A company that misses the 90 days owes profit tax from the quarter after the one in which they expire.
- Tax and return follow each quarter. Both are due by the 25th of the month after the quarter, as set out in the section on deadlines below.
An existing company
An existing company opts from the fiscal year after the one in which it meets the conditions (art. 48(2)) and communicates the option by 31 March of the year for which the tax is paid (art. 55(2)). It cannot switch to profit tax in the middle of a year, except through the forced exits of art. 52 (art. 48(21)).
From 25 February 2026, OUG 8/2026 removed the bar on companies that paid the tax after 1 January 2023 and the bar on opting back in after passing the ceiling.
Is your SRL still to be registered? We file the registration; a CCF tax consultant advises on the tax regime.
What happens when the ceiling is passed or a condition fails?
Five events end the regime during the year. The consequence is profit tax, from the quarter the article names where it names one.
| Trigger | What follows | Article |
|---|---|---|
| Revenue passes EUR 100,000 in the year | Profit tax from the quarter in which the ceiling was passed; cumulative revenue from the start of the fiscal year counts, linked enterprises included | Art. 52(1), (5), (51) |
| The previous year's financial statements were not filed on time | Profit tax from the quarter in which the condition fails | Art. 52(2) |
| The only employee leaves | The regime survives if a replacement is hired within 30 days of the end of the employment, on an open-ended contract or a fixed-term contract of at least 12 months; otherwise profit tax | Art. 52(3) |
| An excluded activity starts | Profit tax from that quarter | Art. 52(4) |
| A shareholder over 25 percent acquires over 25 percent of another micro-enterprise | The shareholders choose which company leaves, from that quarter | Art. 52(7) |
After an exit under art. 52(1), (2), (4) or (7), profit tax is computed on the revenues and expenses from that quarter (art. 52(6)). A tax loss made under the profit tax resumes when the company returns to it (art. 31(5)). A company that left notifies ANAF by 31 March of the following year (art. 55(5)). The in-year ceiling rule of OUG 8/2026 applies from the first quarter of 2026 (art. 10(5)). Art. 52(1) contains no wording that locks the company out of the regime afterwards.
Planning around these triggers is for a CCF tax consultant (OG 71/2001 art. 8(6)); this guide gives the mechanics only.
When are the returns and payments due?
The dates sit in the statute, and the company's accountant keeps the calendar.
One year of a micro-enterprise
From the test date, months from 31 December
- 31 DecemberThe conditions are tested and the year's revenue is measuredArt. 47(1) Fiscal Code
- By 31 MarchAn existing company communicates the option, shareholders designate the single micro-enterprise, and a company that left the regime notifies ANAFArt. 55(2), 47(4), 55(5)
Each quarter, day of the following month
- By the 25thTax paid and the return filed, each quarterArt. 56(1), (2)
At any time: hiring windows, days from the triggering event
- 30 daysThe only employee leaves: a replacement is hired, on an open-ended contract or a fixed-term contract of at least 12 months, within 30 days of the end of the employment. After temporary inactivity: the hire is made within 30 days of the register entryArt. 52(3); art. 48(32)
- 90 daysA new company hires its employee within 90 days of registrationArt. 48(3)
Each track runs on its own scale and no amount is drawn.
- Tax is computed and paid quarterly, by the 25th of the month after the quarter (art. 56(1))
- The micro return is filed by the same date (art. 56(2))
- An existing company communicates the option by 31 March (art. 55(2))
- Shareholders designate the single micro-enterprise by 31 March (art. 47(4))
- A company that left the regime notifies ANAF by 31 March of the following year (art. 55(5))
- In the year liquidation begins, return and payment are due by the date the financial statements are filed (art. 56(3))
How does micro status affect dividends, holdings and a ready-made SRL?
The points below follow from the text of the Fiscal Code; they are not a recommendation. Dividend rates are outside this guide.
Dividends paid
A micro-enterprise paying dividends to a Romanian legal person applies the declaration, withholding and payment rules of art. 43 (art. 57(2)).
Dividends received
The domestic dividend exemption needs a recipient that pays profit tax, or a tax that substitutes it, with no option or exception (fără posibilitatea unei opțiuni sau exceptări, art. 43(4)(a)(iii)). None of the texts read for this guide says whether the optional 1 percent micro tax is such a tax, so the result for a micro recipient is not settled; a CCF tax consultant should check it. Dividends from a Romanian legal person are deducted from its micro base (art. 53(1)(n)).
A parent in the EU
Whether a micro-enterprise paying dividends to an EU parent gets the outbound exemption is not settled by the texts read. Art. 229(1)(c)(3)(ii) asks the payer to pay profit tax, without option or exception, or another tax that substitutes it, and none of the texts read says whether the optional 1 percent micro tax counts; a CCF tax consultant should check it.
A fiscal group
A micro-enterprise cannot be a member of a profit-tax fiscal group (art. 423(2)(e)).
After a share sale
The buyer's other holdings over 25 percent can cost the company its status (art. 47(1)(h)). A buyer of a ready-made SRL who already holds another micro-enterprise triggers the choice of art. 52(7). The share transfer itself is outside this guide.
Which older figures are out of date?
Figures from the fiscal-year-2025 rules, and a few examples still printed in the methodological norms, are not the 2026 rule. The table names each one.
| Figure you may meet | What the 2026 text says | Source |
|---|---|---|
| EUR 250,000 as the ceiling | The ceiling for fiscal year 2025, tested on revenue at 31 December 2024; from 1 January 2026 it is EUR 100,000, tested on revenue at 31 December 2025 | Art. 54(3) Fiscal Code |
| 1 percent up to EUR 60,000 and 3 percent above or for listed activities | The fiscal-year-2025 rates; in 2026 the rate is a single 1 percent | OUG 89/2025 |
| 3 percent for a company with no employee | In 2026 a company with no employee is not a micro-enterprise, except the new-company case | Art. 47(1)(g), 48(3) |
| A EUR 500,000 ceiling at 5 lei per euro | An outdated worked example of the linked-enterprise rule in the methodological norms (pt. 1(3), example 2); the 2026 ceiling is EUR 100,000 | Norms pt. 1(3) |
| A micro-enterprise may opt for profit tax in any quarter | Outdated wording of the norms (pt. 2, after 1 April 2018); art. 48(21) prevails, with no mid-year switch except the forced exits of art. 52 | Art. 48(21); norms pt. 2 |
| The prior-year ceiling is measured on the art. 53 base | Outdated wording of the norms (pt. 1(1)); art. 54(1) as amended by OUG 8/2026 uses accounting turnover, and the statute prevails | Art. 54(1); OUG 8/2026 |
A 2025-only item: the 3 percent bonification
OUG 8/2026 art. 7 gives a 3 percent bonification of the 2025 annual micro tax, decided by ANAF of its own motion. The conditions are all returns filed, the 2025 tax paid in full and on time, and no other arrears at the legal term.
For micro payers it applies to the whole-year tax, and the sums covered are offset, not refunded. It is deducted from the micro base (art. 53(1)(p)). It is a bonification of the 2025 tax, not a 3 percent rate.
Who decides, who files and what does RomaniaRegist do?
Four parties are involved, and the statutes divide the work between them.
The company
The company, meaning its administrator and shareholders, decides whether to opt, designates the single micro-enterprise and signs.
A CECCAR accountant
A member of CECCAR (Corpul Experților Contabili și Contabililor Autorizați din România, the accountants' body), under an accounting contract, keeps the books and payroll, prepares the return and the financial statements and communicates the option (Law 82/1991 art. 10(3); OG 65/1994 art. 21(1), 43(1)). Unauthorised practice is an offence. See the CECCAR rule on who may keep a company's accounts.
A CCF tax consultant
A CCF tax consultant gives professional tax opinions, such as on whether to opt or how to structure, assists and represents before the tax bodies and prepares or assists with the papers for appeals against tax acts (OG 71/2001 art. 3(1)(a), (e), (f), 8(6)).
RomaniaRegist
RomaniaRegist files the registration of the SRL and provides the registered office as a trust and company service provider notified to ONPCSB (Law 129/2019 art. 2(l)(3)). It does not choose the regime, file the option, the micro returns or the financial statements, and it is not a tax consultant.
From our practice
Alexandra Neagu sets out what the Fiscal Code requires of a micro-enterprise, as in this guide, and does not decide for a client whether to opt. That question goes to a CCF tax consultant.
Legal texts and sources used in this guide
Every figure above comes from these texts.
- Fiscal Code, Law 227/2015: ANAF consolidation to Law 170/2026, with the norms
- OUG 156/2024: the ceilings and the repeal of art. 47(1)(f)
- ANAF Brașov table on OUG 89/2025: the 2025 rates, the single rate of 2026
- Ministry of Finance, fiscal measures for 2026: one rate whatever the revenue or activity
- ANAF Brașov table on OUG 8/2026: re-entry, the bonification, the in-year ceiling rule
- OG 71/2001: tax consultancy reserved to the CCF register, art. 3(1)(a), (e), (f), 8(6)
- OG 65/1994: accounting work reserved to CECCAR members, art. 21(1), 43(1)
- Law 82/1991: outsourced accounting only under contract, art. 10(3)
- Law 129/2019: address provision as a trust and company service, art. 2(l)(3)
Frequently asked questions about the Romanian micro-enterprise tax
What is the micro-enterprise tax rate in Romania in 2026?
The rate is 1 percent, a single rate from 1 January 2026 under OUG 89/2025 (art. 51(1) Fiscal Code). In fiscal year 2025 the rate was 1 percent up to EUR 60,000 of revenue and 3 percent above that figure or for listed activities, such as legal practice and general medical care.
Is the 1% charged on revenue or on profit?
On revenue, not on profit. The base is revenue from any source less a closed list of deductions (art. 53(1)). The 16 percent profit tax is a separate tax on taxable profit (art. 17), and a company paying the micro-enterprise tax is outside it (art. 13(2)(h)).
What is the revenue ceiling for 2026, and where do older figures come from?
From 1 January 2026 the ceiling is the lei equivalent of EUR 100,000, tested on revenue at 31 December 2025 and added to that of linked companies (art. 47(1)(c), 54(3)). EUR 250,000 was the test for fiscal year 2025. A EUR 500,000 worked example in the methodological norms is outdated.
Does a micro company need an employee, and does a director's mandate contract count?
Yes, at least one employee (art. 47(1)(g)), except a new company, which has 90 days from registration (art. 48(3)). A management or mandate contract counts if the pay is at least the national gross minimum wage (art. 51(4)(b)). Whether a particular contract qualifies is a question for a CCF tax consultant.
Can a newly registered SRL use the micro regime from day one?
Yes, from its first fiscal year, if the State-capital and single-micro conditions are met at registration and the employee is hired within 90 days of registration (art. 48(3)). The taxable period starts at the Trade Register registration date. If the 90 days are missed, profit tax applies from the quarter after the one in which they expire.
Can I own two micro companies in Romania?
A shareholder holding over 25 percent can have only one. The company must be the only legal person the shareholders holding over 25 percent have designated (art. 47(1)(h)), by 31 March (art. 47(4)). If one acquires over 25 percent of another micro-enterprise during the year, the shareholders choose which leaves, from that quarter (art. 52(7)).
Do the revenues of my other companies or my PFA count towards the ceiling?
Yes. The EUR 100,000 ceiling is checked on the company's revenue added to that of its linked enterprises (art. 47(11)): Romanian legal persons linked by over 25 percent or by the right to appoint the administrator, a common holder of over 25 percent in both companies, and a sole trader (PFA) run by a shareholder holding over 25 percent.
Does consultancy or IT income still exclude a company from the micro regime in 2026?
No consultancy or management revenue test exists in the 2026 text: art. 47(1)(f) was repealed by OUG 156/2024 from 1 January 2025. Excluded activities are listed in art. 47(3): banking, insurance and capital markets, gambling, and oil and gas extraction. Whether an activity falls in that list is read from the article.
What happens in the quarter the revenue passes EUR 100,000?
The company owes profit tax from the quarter in which the ceiling was passed (art. 52(1)). The test runs on cumulative revenue from the start of the fiscal year, with the linked enterprises' turnover added (art. 52(5), (51)). Art. 52(1) contains no wording that locks the company out afterwards.
What if the only employee leaves?
The regime survives if a replacement is hired within 30 days of the end of the employment, on an open-ended contract or a fixed-term contract of at least 12 months (art. 52(3)). Otherwise the company owes profit tax. A suspension under 30 days, the first in the fiscal year, does not break the condition (art. 48(31)).
Is the micro regime compulsory, and can a company switch to the 16% profit tax in the middle of the year?
It is optional (art. 48(1)). A micro-enterprise cannot opt for profit tax in the middle of a year: the option runs from the next fiscal year, except the forced exits of art. 52 (art. 48(21)). An existing company communicates the option by 31 March of the year for which the tax is paid (art. 55(2)).
If I buy a ready-made SRL that is a micro-enterprise, does it stay one?
Only while every condition is still met on 31 December. The buyer's other holdings over 25 percent can cost the company its status (art. 47(1)(h)), and a buyer who already holds another micro-enterprise triggers the choice of art. 52(7). The share transfer itself is a separate matter, outside this guide.
Can a holding company or a subsidiary of a foreign parent be a micro-enterprise, and what happens to dividend exemptions?
The capital condition excludes only capital held by the State or local authorities (art. 47(1)(d)); other conditions still apply. The dividend exemptions test whether the recipient (art. 43(4)(a)(iii)) or payer (art. 229(1)(c)(3)(ii)) pays profit tax or a substituting tax; whether the optional micro tax counts is not settled in the texts read. It cannot join a fiscal group (art. 423(2)(e)).
When are the micro tax payments and returns due?
Tax is computed and paid quarterly, by the 25th of the month after the quarter, and the micro return is filed by the same date (art. 56(1), (2)). An existing company communicates the option by 31 March (art. 55(2)). A company that left the regime notifies ANAF by 31 March of the following year (art. 55(5)).
What is the difference between income tax and corporate tax?
The micro-enterprise tax is 1 percent of revenue (art. 51(1), 53); the corporate income tax, the profit tax, is 16 percent of taxable profit (art. 17). A company pays one or the other (art. 13(2)(h)). Personal income tax is outside this guide, and the profit tax has its own guide on this site.