Romania’s Ministry of Finance has issued detailed rules and forms for the automatic 3% bonus on 2025 corporate income and micro-enterprise taxes, subject to filing, payment and tax debt requirements.
Romania’s Ministry of Finance published Order No. 987/2026 (issued on 3 August 2026) in the Official Gazette (Monitorul Oficial) No. 678 on 17 August 2026, establishing the detailed procedure and forms for implementing a 3% tax bonus on the 2025 annual corporate income tax and the tax on micro-enterprise income.
Romania’s 3% tax bonus is available to corporate income tax and micro-enterprise taxpayers that meet filing and payment requirements for 2025. The bonus is calculated based on the relevant annual tax liability and is also available to businesses that transitioned from micro-enterprise to corporate income tax during 2025.
Eligibility requires complete tax filings, full payment of 2025 tax liabilities, and no outstanding fiscal debts by the applicable deadline. The bonus is granted automatically by the tax authority, without a separate taxpayer application.
Earlier, Romania’s Ministry of Finance approved the procedure for granting a 3% tax bonus on corporate income tax and micro-enterprise income tax for the 2025 fiscal year, implementing Government Emergency Ordinance No. 8/2026.
