Global Daily Tax News, Romania Announces Recovery Package Tax Breaks, (Feb 13, 2026)

The Romanian Government has announced a series of tax relief measures, intended to boost voluntary compliance rates among businesses, reduce the administrative burden, and encourage new investments.

The measures include a three percent tax rebate for tax liability declared through the D212 single declaration, which is used, typically by self-employed individuals, to declare various forms of income. The rebate will be available to those who submit the declaration and fully pay their liability by April 15, 2026. The Government has confirmed that the form will be pre-filed and available from March.

The Government has also confirmed that the threshold for access to the cash accounting scheme has been raised to RON5m for 2026 and will be raised again to RON5.5m (USD1.28m) from 2027.

Changes are also proposed to the conditions for taxpayers to access the microenterprise tax scheme, which enables the payment of a simplified one percent rate of tax on turnover providing the enterprise has at least one employee and has turnover no greater than EUR100,000. The following changes are proposed:

• the deadline for hiring a first employee will be extended to 90 days;

• occasional sales of fixed assets will be excluded from the calculation of the EUR100,000 ceiling;

• taxpayers would be able to reenter the scheme, from the beginning of the year; and

• a sole employee's sick leave can no longer lead to exclusion from the tax regime if the period exceeds 30 days in a year.

The Government has proposed that goods acquired by a business will be classified as fixed assets, and therefore subject to depreciation rules, when such purchases exceed RON5,000, up from RON2,500 currently. The Government said, "This reduces bureaucracy for companies; current purchases of smaller value directly become expenses, giving companies a liquidity advantage."

Further, the Government intends to legislate to introduce a series of concessions for investors in eligible ventures, including grants, tax credits, state guarantees, interest subsidies, and capital contributions, for investment projects with a value of at least RON1bn. The Government has said, "Strategic investments must generate a multiplier effect in the economy and contribute to regional development, increased competitiveness, innovation, or the creation of highly qualified jobs."

To qualify for the incentives, investors would need to maintain their investment for a period of at least five years. Additional conditions apply for newly established enterprises.

Support measures would also be offered to businesses engaged in certain activities, within limits exempt from notification to the European Union as State aid, the Government said. Measures will include seven-year tax credits and additional deductions of 200 percent for spending on tangible and intangible assets in the research sector, for investments in: the manufacturing industry for goods with a trade deficit; capitalizing on critical mineral resources or "net zero" technologies; investments in high-tech research and development; the defense industry; and projects supporting regional development in economically disadvantaged areas.

The allocated budgets are significant, the Government noted, reaching EUR1.05bn for the main investment schemes in the manufacturing industry and strategic technologies.

Finally, the Government has announced plans to offer a tax incentive to support the local bourse. An additional deduction of 50 percent will be offered to companies listing on the stock exchange, for expenses relating to the admission and maintenance of a listing on the exchange during the first year. Further, individuals will benefit from a deduction of up to EUR400 annually for amounts paid for the acquisition of shares.