Global Daily Tax News, Romania Confirms Rules For Three Percent Income Tax Bonus, (Sep 8, 2026)

Authorities in Romania have recently enacted Order No. 987/2026 confirming the availability and the rules for claiming the three percent income tax bonus for micro-, small-, and medium-sized enterprises.

The bonus can be claimed for the 2025 tax year against corporate tax liability, or liability to the tax on micro-enterprises' income, if the taxpayer is current with its tax payments and has filed the required returns on time.

Last year, the relief was granted to over 150,000 SMEs, with these receiving relief of RON160.2m (USD36.9m).