The Ministry of Finance has approved the procedural framework for a 3% rebate on profit and income taxes for microenterprises in the 2025 fiscal year, implementing Government Emergency Ordinance no. 8/2026, with tax authorities automatically verifying eligibility and issuing decisions without requiring separate applications.
Romania’s Ministry of Finance, in a press release, has approved the procedural mechanism for delivering a 3% rebate on profit and income taxes to microenterprises for the 2025 fiscal year, implementing Government Emergency Ordinance no. 8/2026. The system requires no applications from taxpayers—tax authorities verify eligibility automatically and issue rebate decisions.
Simplified application process
The approach eliminates paperwork. Eligible microenterprises won’t submit additional documentation or separate applications. Instead, tax authorities conduct ex officio verification of legal conditions and automatically issue granting decisions to qualifying companies.
To qualify, taxpayers must satisfy three core requirements:
- file all tax returns according to their tax status;
- make full and timely payment of profit tax or microenterprise income tax for 2025;
- and have no outstanding tax or budgetary arrears beyond statutory deadlines.
How the rebate works
The 3% amount offsets the taxpayer’s existing tax obligations according to the Fiscal Procedure Code framework. Where offsetting isn’t applicable, tax authorities return the amount directly. The order establishes standardized decision templates for granting, modifying, or canceling bonuses. It also defines how corrected tax declarations and differences discovered through audits affect rebate eligibility and administration.
Previous results
The scheme has already generated tangible outcomes for both business types. In 2025, legal entity taxpayers received combined bonuses totaling approximately RON 269 million related to 2024 profit and microenterprise income tax. Individual taxpayers who made early payments received RON 43.5 million in 2026 for contributions paid by 15 April 2026.
The Ministry published the draft bill for public consultation on 9 June 2026, and the finalised bill appears in the Official Gazette of Romania, Part I.
Earlier, Romania enacted Government Emergency Ordinance (GEO) No. 8/2026, introducing wide-ranging fiscal reforms aimed at boosting industrial development, attracting strategic investment, and modernising the country’s tax system. Most measures took effect on 1 March 2026.
