Romania's Finance Ministry has proposed draft legislation offering a 3% tax incentive for 2025 to businesses that maintain full compliance with filing deadlines and payment schedules and have no outstanding tax debts.
Romania’s Ministry of Finance has released draft legislation on 5 February 2026 proposing a 3% tax incentive for 2025, applicable to corporate income tax and microenterprise income taxes, which can also be used to offset other tax liabilities.
The 3% bonus is applicable to a wide range of business entities for the 2025 fiscal year (or the modified fiscal year beginning in 2025):
- Corporate income taxpayers: All companies paying profit tax, regardless of their declaration and payment system.
- Micro-enterprise income taxpayers: Small businesses under the micro-enterprise regime.
- Fiscal groups: The bonus applies to the group’s annual profit tax return declared by the responsible legal entity.
- Minimum taxpayers: Even companies that owe the minimum tax on turnover at the end of 2025 are eligible for the incentive.
The incentive is not automatic for everyone; it is strictly reserved for those with a clean fiscal record. According to the sources, taxpayers must meet three cumulative conditions:
- Full filing compliance: All declarations required by the taxpayer’s fiscal vector must be submitted.
- On-time payment: The annual 2025 profit tax or micro-enterprise tax must be extinguished in full by the legal deadlines.
- Zero outstanding debt: At the time of the final 2025 filing, the taxpayer must not have any other outstanding fiscal or budgetary obligations.
Romania’s tax authority (ANAF) will manage the process automatically. After the 2025 tax filing deadlines pass, ANAF will issue decisions identifying eligible taxpayers.
A critical detail for businesses is that this bonus is not a direct cash refund. Instead, the amounts will be used to compensate against other existing or future fiscal obligations. A refund is granted only as a last resort if the right to request it is nearing expiration (prescription) and no other debts remain to be compensated.
