Romania: Income Tax

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Important Fiscal Changes In Romania Starting August 2025 / January 2026

July 2025 – On 25 July 2025, the Romanian Parliament adopted Law 141/2025 regulating a series of important fiscal changes that will enter into force starting August 2025, as summarised below.

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Kinstellar

Discount For The Payment Of Certain Tax Liabilities In Romania – Follow-Up

As described in our previous newsletter in September 2024, profit taxpayers and microenterprise income tax taxpayers in Romania benefit from a 3% discount of their annual profit/income...

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Kinstellar

Key Fiscal Measures For 2025 Introduced By O.U.G. 156/2024

On December 31, 2024, Emergency Ordinance no. 156/2024 was published in the Official Gazette, bringing notable changes to Romania's fiscal framework for 2025.

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Eurofast

Important Fiscal Changes In Romania Starting January 2025

On 30 December 2024, the Romanian government adopted Emergency Ordinance no. 156/2024 ("the GEO") regulating a series of important fiscal changes...

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Kinstellar

New Tax Amnesty Adopted By The Romanian Government

K

Kinstellar

Romania Introduces Massive Tax Changes

SA

Schoenherr Attorneys at Law

Tax Expectations 2024 Or Egg-Dance To Survive

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Eurofast

October Brings Minimum Wage Increase

Romania Employment

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Eurofast

The Maximum Value For Meal Tickets That Can Be Awarded To Employees While Benefiting From A Special Fiscal Regime Has Been Increased

Romania Employment

LG

L&E Global

In A Mild Winter, A Strong Wind Of Tax Changes

SA

Schoenherr Attorneys at Law

Romania Overhauls Micro-companies Tax Regime Via GO No. 16/2022

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Eurofast

The Romanian Corporate Income Tax Grouping – Now Up And Running

MP

MPR Partners

In-App Orders, Carried Out By Employees Or Self-Employed Individuals? The Dilemma Of Digital Platforms

SA

Schoenherr Attorneys at Law

Overview On The New Amendments To The Romanian Fiscal Code

MP

MPR Partners

Cyberbullying: How Can Employers In Romania Address Inappropriate Behaviour In Hybrid Or Remote Work Environments?

Romania Employment

K

Kinstellar

Merger Control Comparative Guide

Romania Anti-trust

Crangasu Legal

Brace For AI Impact: From Hype To Risk – Is Your Company Ready?

Romania Technology

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Kinstellar

Category Management Agreements: Belgian Competition Authority Issues Landmark Decision In Cartel Case Involving Anti-Competitive Arrangements For The Placement Of OTC Medicines In Pharmacies

Romania Anti-trust

K

Kinstellar

The Future Of IP: Blockchain Vs. Counterfeiting

Romania Technology

SA

Schoenherr Attorneys at Law

Further Amendments To The Romanian Fiscal Code

After the issuance of Law no. 296/2020 for the amendment and completion of the Fiscal Code, the Romanian Government deemed necessary to add further amendments to the Fiscal Code, mostly for correlation and clarification purposes.

MP

MPR Partners

Entendendo A Isenção Fiscal E Incentivos Para Empresas Pela COVID-19

Veja aqui como são as medidas de suporte pelo coronavírus e o que as empresas precisam saber à medida em que buscam ajuda dos governos.

Worldwide Coronavirus

TG

TMF Group BV

Are Romanian Companies Ready For Post-pandemic Tax Audits?

Once the restrictions are lifted, however, we expect not only tax audits to be resumed, but in fact expanded.

SA

Schoenherr Attorneys at Law

What Can Companies Expect In The New Fiscal Year In Romania?

A new year has begun, and the build-up of tax responsibilities and pressure has peaked and is now close...

SA

Schoenherr Attorneys at Law

Favourable Tax Regime For Companies In Romania

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Eurofast

New Deductible Percentage For Sponsorship Expenses

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Noerr

One Of The Best Holding Jurisdictions

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Eurofast

Tax Incentives For The Construction Industry. A Breath Of Fresh Air?

Romania Real Estate

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Dentons

The Requalification Of Service Contracts To Employment Contracts In Romania

Romania Employment

K

Kinstellar

Q&As On The Disclosure Of Financial Information Of Multinationals In Romania

SA

Schoenherr Attorneys at Law

Striving To Become A Better Host For R&D Investments

Romania Strategy

MP

MPR Partners

Tax Flash No. 6/2017

NN

Nestor Nestor Diculescu Kingston Petersen SCA

Important Update: Changes To The Romanian Fiscal Code

TG

TMF Group BV

Recent Amendments To The Romanian Fiscal Code And Their Impact On Employment Relationships

Romania Employment

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Dentons

Striving To Become A Better Host For R&D Investments

Industrial design and models are also protected at a national level and international protection is recognized at the national level.

Romania Strategy

MP

MPR Partners

Tax Flash No. 6/2017

Decision no. 284/2017 amending and completing the methodological norms for the application of Law no. 227/2017 regarding the Fiscal Code, approved by Decision no. 1/2016 was published in the Official Gazette 319/2017

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Nestor Nestor Diculescu Kingston Petersen SCA

Important Update: Changes To The Romanian Fiscal Code

Ordinance 79/2017 brought important updates to the Romanian Fiscal Code regarding corporate income tax, micro-enterprise income tax, personal income tax, statutory social contributions...

TG

TMF Group BV

Recent Amendments To The Romanian Fiscal Code And Their Impact On Employment Relationships

The categories of mandatory social contributions set by the Romanian Fiscal Code payable by employers and by employees in different proportions are reduced from six ...

Romania Employment

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Dentons

Romanian Tax Laws

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Buzescu Ca

New Financial And Fiscal Legislative Amendments

The fiscal authorities may refuse the application of the provisions of the double tax treaties in the case of artificial transactions.

SA

Schoenherr Attorneys at Law

Registration Of Contracts Concluded With Foreign Legal Entities Or Non-Residing Natural Persons

Romanian legal persons, residing natural persons, and permanent headquarters in Romania belonging to foreign legal persons have the legal obligation to register with the competent fiscal authorities those contracts concluded with foreign legal persons or non-residing natural persons.

Romania Commercial

SA

Schoenherr Attorneys at Law

Government Emergency Ordinance No. 117/2010 Amending And Supplementing Law No. 571/2003 Regarding The Fiscal Code And Regulation Of Financial – Tax Measures

Government Emergency Ordinance no. 117/2010 amending and supplementing Law no. 571/2003 regarding the Fiscal Code and regulation of financial – tax measures provides for the following significant changes to the Tax Code.

ES

Euroglobal SEE Audit

Amendments to Contributions of National Unique Health Insurance Fund and Romanian Tax Code

On December 6, 2010, the government of Romania approved an Emergency Ordinance, which introduces that the retirees with incomes higher than 740 RON will have to pay contribution of 5.5% to the National Unique Health Insurance Fund (NHI), starting with January 1, 2011.

ES

Euroglobal SEE Audit

Do We Have Enough Rich People to Tax Them Out?

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Ţuca Zbârcea & Asociaţii

Draft Of Amendments To Romanian Patent Law

CM

Cabinet M. Oproiu

Procedure in Romanian Courts Based on Patent Rights Infringement

CM

Cabinet M. Oproiu

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