micro-enterprise tax
Micro Company in Romania: the Micro-Enterprise Tax in 2026
Who qualifies as a Romanian micro-enterprise in 2026, what it pays, how the tax is filed and what happens when a company stops qualifying.
By Mihai Dumitrescu, VAT and tax compliance lead · Reviewed by Ioana Marinescu, accounting and reporting client lead · Updated 15 October 2026
Rules as in the text in force on 14 October 2026 (ANAF consolidation of the Fiscal Code, last update Law 170/2026).
A micro company pays tax on its revenue each quarter, so the books drive the return from the first month.
A micro company in Romania is a Romanian legal person, in practice an SRL, that meets the conditions of art. 47(1) of the Fiscal Code on 31 December of the previous year and pays the micro-enterprise revenue tax instead of profit tax. Since 1 January 2026 the rate is a single 1% of revenue (OUG 89/2025), for revenue up to EUR 100,000, with at least one employee.
This guide is for a foreign owner of a Romanian SRL, or a founder about to open one: the conditions, the rate, the employee rule, the quarterly filing, the exit and dividends. The micro tax is declared each quarter on form 100, one of which returns a Romanian SRL files each quarter and each year. The regime is optional (art. 48(1)); this guide states its rules and does not say which regime suits a company.
What is a micro company in Romania?
In Romanian law the micro company is a microîntreprindere (micro-enterprise): a Romanian legal person that meets a list of conditions cumulatively on 31 December of the previous fiscal year (art. 47(1) Fiscal Code). The tax it pays is the impozit pe veniturile microîntreprinderilor (micro-enterprise revenue tax), set out in Title III of the Fiscal Code, Law 227/2015, art. 47 to 57.
The micro tax replaces profit tax; it is never paid on top of it. A company that pays the micro tax is outside profit tax for the same period (art. 13(2)(h)). The regime is optional (art. 48(1)), and a micro-enterprise's fiscal year is the calendar year (art. 50(1)).
In practice the company is an SRL (societate cu răspundere limitată, limited liability company); what an SRL is has its own guide. A Romanian micro company is therefore a tax status, not a size class: the same SRL can pay the micro tax in one year and profit tax in the next.
What is the micro-enterprise tax rate in 2026?
The micro-enterprise tax rate in 2026 is 1% of revenue, one rate whatever the revenue or the activity. Art. 51(1) of the Fiscal Code, in the text in force on 14 October 2026, sets the micro-enterprise tax rate at 1%. The single rate applies from 1 January 2026 under OUG 89/2025, published in Official Journal no. 1203 of 24 December 2025, as ANAF Brașov's table of the changes shows article by article.
The Ministry of Finance announced the same single 1% for 2026, whatever the revenue or the type of activity. The announcement sits beside the statute; the rule is the article.
The rule OUG 89/2025 replaced had two rates: 1% for revenue up to EUR 60,000 inclusive, and 3% for revenue above EUR 60,000 or for a list of CAEN activities, software, HoReCa and legal activities among them. That two-rate rule ended on 1 January 2026. The 1% is charged on the tax base of art. 53, which is revenue rather than profit.
Who qualifies as a micro-enterprise in 2026?
The conditions are cumulative and are tested on 31 December of the previous fiscal year (art. 47(1) Fiscal Code). For 2026, a company qualifies when every item below holds:
- Revenue not above the lei equivalent of EUR 100,000 (art. 47(1)(c)).
- Share capital not held by the State or local authorities (art. 47(1)(d)).
- Not in dissolution followed by liquidation (art. 47(1)(e)).
- At least one employee, save a new company's window (art. 47(1)(g)).
- The only company its shareholders designated for the regime (art. 47(1)(h)).
- Annual financial statements filed on time, where the company must file them (art. 47(1)(i)).
- Not in banking, insurance, capital markets, gambling or oil and gas (art. 47(3)(f) to (i)).
The ceiling is set in euro and tested on its lei equivalent. The table sets the conditions side by side with their articles.
Is it a micro company on 31 December?
all seven, in art. 47 order art. 47(1) Fiscal Code
- 1
Revenue up to EUR 100,000
in lei; art. 47(1)(c)
- 2
Capital not held by the State
nor local authorities; art. 47(1)(d)
- 3
Not in dissolution
followed by liquidation; art. 47(1)(e)
- 4
At least one employee
art. 47(1)(g)
- 5
The only company designated
by its shareholders; art. 47(1)(h)
- 6
Annual statements filed on time
where due; art. 47(1)(i)
- 7
Not an excluded sector
art. 47(3)(f) to (i)
New SRL: an employee within 90 days of registration (art. 48(3)).
| Condition | 2026 rule | Article | Where explained |
|---|---|---|---|
| Revenue ceiling | lei equivalent of EUR 100,000 | art. 47(1)(c) Fiscal Code | The EUR 100,000 ceiling |
| Which revenue is tested | EUR 100,000 on revenue at 31 December 2025 | art. 54(3) | The EUR 100,000 ceiling |
| Group test | adds linked enterprises over 25% and the PFA of a shareholder over 25% | art. 47(1^1) | The EUR 100,000 ceiling |
| Capital | not held by the State or local authorities | art. 47(1)(d) | this section |
| Dissolution | not in dissolution followed by liquidation | art. 47(1)(e) | this section |
| Employee | at least one; 90 days for a new company | art. 47(1)(g), 48(3) | Employee; new SRL |
| One micro per owner | the only company designated by its shareholders, by 31 March | art. 47(1)(h), 47(4) | The EUR 100,000 ceiling |
| Annual statements | filed on time where the company must file them | art. 47(1)(i) | The 31 March notices |
| Excluded sectors | banking, insurance, reinsurance, capital markets, gambling, oil and gas | art. 47(3)(f) to (i) | Consultancy and IT income |
The 2026 micro-enterprise conditions at a glance. Source: Fiscal Code, Law 227/2015, art. 47, 48 and 54, ANAF consolidation to Law 170/2026, text in force on 14 October 2026.
The EUR 100,000 ceiling: which revenue counts, and whose?
Which year's revenue is tested
The test looks back one year. Under art. 54(3) Fiscal Code, the ceiling for fiscal year 2025 was the lei equivalent of EUR 250,000, checked on revenue at 31 December 2024. From 1 January 2026 it is EUR 100,000, checked on revenue at 31 December 2025. Both figures come from OUG 156/2024, published in Official Journal no. 1.334 of 31 December 2024.
What counts as revenue
The revenue tested is turnover (cifra de afaceri) as the applicable accounting rules define it (art. 54(1)). The figure therefore comes from the company's own accounts for the year.
Linked enterprises and the owner's PFA
The ceiling is a group test. The company's revenue is added to that of its linked enterprises (întreprinderi legate): a company in which it holds over 25% of the shares or votes or whose administrator it may appoint or remove, a company holding such rights in it, and companies linked through a common holder (art. 47(1^1)(a) to (c)). The revenue of a PFA (persoană fizică autorizată, authorised self-employed person), sole enterprise or family enterprise run by a shareholder holding over 25% is added too (art. 47(1^1)(d)). The result depends on each holding.
One micro-enterprise per owner
Only one company in a group of owners may apply the regime. The micro-enterprise must be the only legal person its shareholders designated to apply Title III (art. 47(1)(h)). The designation is due by 31 March, and companies not designated by then pay profit tax (art. 47(4)). When an owner acquires over 25% of another micro-enterprise during the year, the shareholders decide which company leaves the regime (art. 52(7)).
From our practice
Owners who already run a company at home usually ask first whether its turnover is added to the Romanian SRL's. Before answering, we ask for two lists: every company in which the owner holds over 25% of the shares or votes, and every company whose administrator the owner can appoint or remove. Mihai Dumitrescu, VAT and tax compliance lead
Does consultancy or IT income still matter in 2026?
Not as a condition. The consultancy and management revenue condition, letter (f) of art. 47(1) Fiscal Code, was repealed by art. LXIV point 3 of OUG 156/2024, in force from 1 January 2025 (art. LXV(1)). The consolidation adds that the consultancy share of revenue at 31 December 2024 did not apply to the EUR 250,000 test for 2025 (art. 54(3)).
The rate no longer depends on the activity either. The 3% for listed CAEN activities, software among them, belonged to the rule OUG 89/2025 replaced and ended on 1 January 2026.
What still keeps an activity out of the regime is the sector list of art. 47(3)(f) to (i): banking; insurance, reinsurance and capital markets, with a carve-out for secondary intermediaries; gambling; and the exploration and extraction of oil and natural gas. A micro-enterprise that starts one of these activities during a quarter pays profit tax from that quarter (art. 52(4)).
Do I need an employee to be a micro company?
Yes. At least one employee (salariat) is a condition of the regime (art. 47(1)(g) Fiscal Code), with one exception for a newly registered company, set out in the next section.
Three ways to meet the condition
Art. 51(4) defines the employee as a person hired on an individual employment contract (contract individual de muncă) with a full-time norm. Two alternatives count as well:
- part-time contracts whose fractions of a norm add up to one full-time norm (art. 51(4)(a));
- an administrator under an administration or mandate contract (contract de administrare sau mandat), where the pay is at least the national gross minimum wage (salariul de bază minim brut pe țară garantat în plată) (art. 51(4)(b)).
The law sets out the routes; which one fits a given company is not a question this guide answers.
Suspension, sick leave and a departing employee
The condition survives short gaps. A suspension of the contract counts as met if it lasts under 30 days and is the first in that fiscal year (art. 48(3^1)). Since OUG 8/2026, sick leave keeps the condition if it does not exceed 30 days in total over the fiscal year (art. 48(3^3)). If the only employee leaves, a new one hired within 30 days, on an open-ended contract or for at least 12 months, keeps the regime; otherwise the company pays profit tax (art. 52(3)).
What the employee brings: contributions, form 112, REGES-Online
The condition brings a payroll. On salary income the employee owes the pension contribution CAS (contribuția de asigurări sociale) of 25%, the health contribution CASS (contribuția de asigurări sociale de sănătate) of 10% and income tax of 10%; the employer owes the work-insurance contribution CAM (contribuția asiguratorie pentru muncă) of 2.25% (art. 138(a), 156, 220^3(1), 64(1)(b), 76(2)(o) Fiscal Code). An administrator's remuneration is income assimilated to salary and sits in the same bases.
Form 112 is filed monthly, by the 25th inclusive of the month after the month of pay (art. 147(1)). The contract goes into REGES-Online at the latest the day before work starts, and the register does not enrol a person without a Romanian CNP (cod numeric personal, personal numeric code): the entry is one of the tasks of outsourced payroll and HR administration in Romania.
| Route or event | Rule | Article | What it brings |
|---|---|---|---|
| Full-time contract | one person on an individual employment contract with a full-time norm | art. 51(4) Fiscal Code | CAS 25%, CASS 10%, income tax 10%, CAM 2.25%; form 112 by the 25th; REGES-Online by the day before work starts |
| Part-time contracts | fractions of a norm add up to one full-time norm | art. 51(4)(a) | the same contributions on each contract; form 112; REGES-Online |
| Administrator on a mandate contract | paid at least the national gross minimum wage | art. 51(4)(b) | salary-assimilated income in all three bases (same Fiscal Code articles); form 112 |
| Short suspension or sick leave | suspension under 30 days and first that year; sick leave up to 30 days a year | art. 48(3^1), 48(3^3) | the condition counts as met |
| The only employee leaves | new hire within 30 days, open-ended or for at least 12 months | art. 52(3) | otherwise profit tax |
The employee condition and what each route brings. Sources: Fiscal Code art. 48, 51, 52, 76, 138, 147, 156, 220^3, text in force on 14 October 2026; REGES-Online FAQ, Inspecția Muncii.
Running a micro company from abroad? CECCAR-registered accountants file the quarterly return and the notices inside the accounting contract.
Can a new SRL be a micro-enterprise from its first day?
Yes. A newly registered company can apply the regime from its first fiscal year if, on its registration date, its capital is not held by the State or local authorities and it is the only company its shareholders designated for the regime; the employee may follow later (art. 48(3) Fiscal Code). The registration date at the Trade Register (ONRC) starts the clock.
The conditions at registration
On the registration date the company meets two conditions of art. 47(1): capital not held by the State or local authorities (d) and the single designation (h). The law lets it meet the employee condition later (art. 48(3)).
The option goes to ANAF
A new company tells ANAF it applies the regime under the Fiscal Procedure Code (art. 55(1)); an existing company opts in by 31 March inclusive of the year concerned (art. 55(2)).
The employee within 90 days
The employee condition must be met within 90 days inclusive of the registration date, by any of the three routes above (art. 48(3)).
Missing the window
With no employee in place in time, the company pays profit tax from the quarter after the one in which the 90 days expire (art. 48(3)).
The window was 30 days inclusive of the registration date until OUG 8/2026, in force from 25 February 2026, set it at 90 days.
How is the micro tax computed, filed and paid?
The tax base: revenue, not profit
The base is revenue from any source, less a closed list of items in art. 53(1)(a) to (p) Fiscal Code. The list includes, among others, subsidies, exchange-rate gains, dividends received from a Romanian legal person and the ANAF bonus. Costs are not on the list, so they do not reduce the base: two micro companies with the same revenue pay the same tax, whatever each spent.
The quarterly calendar and form 100
The tax is computed and paid each quarter, by the 25th inclusive of the month after the quarter (art. 56(1)): 25 April, 25 July, 25 October and 25 January. The micro-enterprise tax return is filed by the same deadline (art. 56(2)), on form 100 (Declarația 100), per ANAF's form page. The Fiscal Code articles on the option, the return and the payment set no state fee.
A micro-enterprise cannot opt for profit tax during the fiscal year; that option takes effect from the next fiscal year (art. 48(2^1)). For a client company, the quarterly return and payment are tax work performed by CECCAR-registered accountants inside an accounting contract (OG 65/1994 art. 1, 6(a), 21(1)).
| Quarter | Period | Tax computed, form 100 filed and tax paid by |
|---|---|---|
| Q1 | January to March | 25 April |
| Q2 | April to June | 25 July |
| Q3 | July to September | 25 October |
| Q4 | October to December | 25 January of the following year |
The micro tax calendar. Source: Fiscal Code art. 56(1) and (2), text in force on 14 October 2026; form 100 per ANAF's form page.
The 31 March notices: opting in, leaving and the owners' designation
Three notices fall on the same date, each under its own article:
- Opting in. An existing company tells ANAF it will apply the regime by 31 March inclusive of the year concerned (art. 55(2) Fiscal Code).
- Leaving. A company that has left the regime tells ANAF by 31 March inclusive of the following fiscal year (art. 55(5)).
- The single designation. The shareholders designate the one company that applies the regime by 31 March; companies not designated pay profit tax (art. 47(4)).
A fourth date decides whether the company still qualifies. The annual financial statements (situații financiare anuale) for financial year 2025 were due by 31 May of the following year, under OMF 2036/2025, Annex 1. For the 2026 test, OUG 8/2026 counted a filing of the annual statements by 31 March 2026 inclusive as on time (art. 48(2)). A late filing costs the regime from the quarter in which the condition stops being met (art. 52(2)).
Form 100 and payment art. 56(1)
25 April, 25 July, 25 October and 25 January
The 31 March notices art. 55(2), 55(5), 47(4)
31 March: opt-in, exit notice, owners' designation
Annual financial statements OMF 2036/2025
31 May
31 March, three notices: opting in (art. 55(2)), leaving (art. 55(5)) and the owners' designation (art. 47(4)).
When does a micro company move to profit tax?
Crossing EUR 100,000 during the year
A micro-enterprise whose revenue goes above EUR 100,000 during a fiscal year owes profit tax from the quarter in which the ceiling is crossed (art. 52(1) Fiscal Code). The test runs on revenue recorded cumulatively from the start of the fiscal year (art. 52(5)), and the first profit-tax quarter is computed on revenue and expenses from that quarter on (art. 52(6)).
OUG 8/2026 removed from art. 52(1) the words barring a new option for the following period (ANAF Brașov table, point 20); a later option runs through the 31 March notice (art. 55(2)).
The other exit events
Four other events move a company to profit tax: late annual statements, the only employee not replaced in time, an owner taking over 25% of another micro-enterprise, and an excluded activity. The table gives each with the quarter it applies from.
| Event | Profit tax applies from | Article |
|---|---|---|
| Revenue above EUR 100,000 in the year | the quarter in which the ceiling is crossed | art. 52(1), (5), (6) Fiscal Code |
| Annual statements not filed on time | the quarter in which the condition stops being met | art. 52(2) |
| The only employee leaves and is not replaced within 30 days | profit tax; a new hire within 30 days keeps the regime | art. 52(3) |
| An owner acquires over 25% of another micro-enterprise | the shareholders designate which company leaves | art. 52(7) |
| An excluded activity starts | the quarter in which it starts | art. 52(4) |
| A new SRL misses the 90-day window | the quarter after the one in which the 90 days expire | art. 48(3) |
After the exit: 16% profit tax, quarterly payments, losses
After the exit, profit tax is 16% of taxable profit (art. 17). It is paid quarterly, by the 25th inclusive of the first month after quarters I to III (art. 41(1)), and the year closes with the annual profit-tax return, form 101. Tax losses made before the micro period are carried forward again from the date the company returns to profit tax (art. 31(5)).
Micro tax or profit tax: what this guide does not decide
The choice between the micro tax and profit tax, or between an employee and a mandate contract, turns on each company's own figures. Telling a company which suits it is advice, and stand-alone tax advice is reserved in Romania to tax consultants on the CCF register (OG 71/2001 art. 3(1)(e), 8(6), 25(2)); the full guide to choosing a tax adviser sets out who may give it.
What tax is due on dividends from a micro company?
Dividends distributed from 1 January 2026 are taxed at 16%. For an individual resident in Romania the tax is final (art. 97(7) Fiscal Code; Law 141/2025 art. VII(1)(c)). A Romanian company receiving the dividend owes 16% of the gross dividend (art. 43(2); Law 141/2025 art. VII(1)(a)). Interim dividends distributed in 2025 stayed at 10%, without recalculation (Law 141/2025 art. VII(2)).
On a dividend paid to a Romanian company, the micro-enterprise declares, withholds and pays the tax under the art. 43 rules (art. 57(2)); on a dividend paid to a resident individual it withholds the final 16% tax. For a non-resident shareholder the rate is also 16% (art. 224(4)(b); Law 141/2025 art. VII(1)(h)), and a treaty rate caps it (art. 230(1)), applied when the shareholder presents a tax residence certificate to the payer. The wider rules on which payments abroad a Romanian company must withhold tax on have their own guide.
One relief does not reach a micro payer. The EU parent-company exemption requires a paying company that pays profit tax under Title II without an option or an exemption (art. 229(1)(c)(3)(ii)), so it is not available where the paying company is a micro-enterprise.
Is a micro company exempt from VAT?
No, not because it is a micro-enterprise. The micro regime and VAT are separate tests. The small-enterprise VAT exemption (regim special de scutire) applies up to an annual turnover of 395,000 lei since 1 September 2025 (art. 310(1) Fiscal Code), and a micro-enterprise may be VAT-registered or exempt.
The EUR 100,000 in art. 322(2) is a different rule again: it sets the quarterly VAT period for a company with turnover up to that amount and no intra-EU acquisitions of goods. It shares a number with the micro ceiling and nothing else.
Does a dormant micro company keep the regime?
It does, and the same step has a cost on the fiscal side. A micro-enterprise that registers temporary inactivity (inactivitate temporară) at the Trade Register stays a micro payer for the whole period of inactivity (art. 48(2^3) Fiscal Code). When it resumes, it has 30 days inclusive from the registration of the resumption to meet the employee condition again (art. 48(3^2)).
Temporary inactivity may not exceed 3 years from its registration, and a company that does not resume after it can be dissolved (art. 237^2(1)(b) Law 31/1990, text of January 2024). On the fiscal side, temporary inactivity registered at the Trade Register is itself one of the grounds on which ANAF declares a company fiscally inactive (art. 92(1)(d) Fiscal Procedure Code, consolidation to OUG 38/2026). Keeping the micro regime and being declared fiscally inactive can happen to the same company at the same time.
What changed in 2025 and 2026: the dated timeline
Pages that still print a EUR 1,000,000 ceiling, a 3% rate for companies without employees, a 5% dividend tax or a capital opt-out describe rules that are not in the text in force on 14 October 2026. Four acts changed the regime between January 2025 and February 2026.
| Act and date | What changed | What it replaced |
|---|---|---|
| OUG 156/2024, Official Journal no. 1.334 of 31 December 2024, in force 1 January 2025 | ceiling EUR 250,000 for 2025 and EUR 100,000 from 1 January 2026; art. 47(1)(f), the consultancy and management condition, repealed | the earlier ceiling and the consultancy condition |
| Law 141/2025 | dividend tax 16% on dividends distributed from 1 January 2026, for individuals, Romanian companies and non-residents | 10%; 2025 interim dividends stayed at 10% |
| OUG 89/2025, Official Journal no. 1203 of 24 December 2025, from 1 January 2026 | a single rate of 1% of revenue, whatever the revenue or the activity | the rule OUG 89/2025 replaced: 1% up to EUR 60,000 inclusive, 3% above it or for listed CAEN activities |
| OUG 8/2026, in force 25 February 2026 | new-company window of 90 days; re-entry bar and post-ceiling lock-out removed; sick leave up to 30 days keeps the employee condition; a statements filing by 31 March 2026 counted as on time | 30 days; the condition of not having paid micro tax after 1 January 2023; the lock-out |
| OUG 8/2026 art. 7 | 3% bonus on the 2025 micro tax or profit tax, granted by ANAF ex officio | a one-off for fiscal year 2025 |
OUG 8/2026 also gave a one-off bonus (bonificație). Under its art. 7, payers who had filed every return of their fiscal vector, paid the 2025 tax in full and on time and had no other tax arrears receive a bonus of 3% of their micro tax, or profit tax, for fiscal year 2025. ANAF grants it ex officio by decision: for a micro-enterprise after the deadline of its fourth-quarter 2025 return, for a profit-tax payer after the deadline of its annual 2025 return (ANAF Brașov table of OUG 8/2026). It does not recur in the text in force on 14 October 2026, the date every figure on this page carries.
Sources
- Fiscal Code, Law 227/2015, ANAF consolidation to Law 170/2026: art. 13(2)(h), 17, 31(5), 41(1), 43(2), 47 to 57, 64(1)(b), 76(2)(o), 97(7), 138(a), 147(1), 156, 220^3(1), 224(4)(b), 229(1)(c), 230(1), 310(1), 322(2).
- ANAF Brașov table on OUG 89/2025, 30 December 2025: art. 51, the single 1% rate.
- Ministry of Finance, fiscal and budget measures for 2026.
- OUG 156/2024, Official Journal no. 1.334 of 31 December 2024: art. LXIV, LXV(1).
- REGES-Online, frequently asked questions, Inspecția Muncii.
- ANAF Brașov table on OUG 8/2026, Title III: points 17, 18, 20 and art. 7.
- ANAF, form 100.
- OMF 2036/2025, Annex 1.
- Law 141/2025: art. VII.
- Company Law 31/1990, text of January 2024: art. 237^2.
- Fiscal Procedure Code, Law 207/2015, ANAF consolidation to OUG 38/2026: art. 92(1)(d).
All consulted in October 2026.
Frequently asked questions about the micro-enterprise tax
Is the micro-enterprise tax still 1% or 3% in 2026?
One rate applies: 1% of revenue since 1 January 2026, under art. 51(1) of the Fiscal Code as amended by OUG 89/2025, whatever the revenue or the activity. The 3% for revenue above EUR 60,000 or for listed CAEN activities, software among them, belongs to the rule OUG 89/2025 replaced and no longer applies.
Does consultancy or IT income stop a company being a micro-enterprise in 2026?
No. The consultancy and management revenue condition, art. 47(1)(f) of the Fiscal Code, was repealed by OUG 156/2024 from 1 January 2025, and the CAEN-based 3% rate ended on 1 January 2026. Banking, insurance, reinsurance, capital markets, gambling and oil and gas extraction remain excluded under art. 47(3)(f) to (i).
Do I need an employee if I am the only person in the company?
Yes, at least one employee is a condition (art. 47(1)(g) Fiscal Code). Part-time contracts count when their fractions add up to one full-time norm, and an administrator under an administration or mandate contract counts if paid at least the national gross minimum wage (art. 51(4)). Which route suits a company is not concluded here.
Can I own two micro companies in Romania?
You can own both, but only one may apply the regime. It must be the only company its shareholders designated (art. 47(1)(h) Fiscal Code); the designation is due by 31 March, and companies not designated pay profit tax (art. 47(4)). If an owner acquires over 25% of another micro during the year, the shareholders designate which leaves (art. 52(7)).
What happens when a micro company passes EUR 100,000 during the year?
It owes profit tax at 16% from the quarter in which the ceiling is crossed, computed on revenue and expenses from that quarter on (art. 52(1), 52(6) and 17 Fiscal Code). The test runs on revenue counted from 1 January (art. 52(5)). Since OUG 8/2026 the text no longer bars a later return to the regime.
What is a micro company in Romania?
A Romanian legal person, in practice an SRL, that meets the conditions of art. 47(1) of the Fiscal Code on 31 December of the previous year and pays the micro-enterprise revenue tax instead of profit tax (art. 13(2)(h)). The regime is optional (art. 48(1)), and in 2026 the rate is 1% of revenue.
What is the revenue ceiling in 2026, and whose revenue counts?
The lei equivalent of EUR 100,000 of turnover, tested on revenue at 31 December 2025 (art. 47(1)(c), 54(1) and 54(3) Fiscal Code). It is counted together with the revenue of linked enterprises, held over 25% or controlled through the administrator, and of a PFA, sole or family enterprise run by a shareholder holding over 25% (art. 47(1^1)).
Can a new SRL be a micro-enterprise from its first day?
Yes, if the capital and single-designation conditions are met on the registration date and the employee is in place within 90 days inclusive of that date (art. 48(3) Fiscal Code). Otherwise profit tax applies from the quarter after the one in which the 90 days expire. The window was 30 days until OUG 8/2026, in force 25 February 2026.
How and when is the micro tax paid, and on which form?
Quarterly, by the 25th inclusive of the month after each quarter: 25 April, 25 July, 25 October and 25 January (art. 56(1) Fiscal Code). The micro-enterprise tax return is filed by the same deadline (art. 56(2)), on form 100 per ANAF's form page. The Fiscal Code articles on the return and the payment set no state fee.
What revenue is taxed, and can costs be deducted?
The base is revenue from any source, less a closed list in art. 53(1)(a) to (p) of the Fiscal Code: among others, subsidies, exchange-rate gains, dividends received from a Romanian legal person and the ANAF bonus. Costs are not on the list and do not reduce the base; the 1% rate of art. 51(1) applies to the result.
What tax is due on dividends from a micro company?
16% on dividends distributed from 1 January 2026, withheld by the micro-enterprise (art. 97(7), 43(2) and 57(2) Fiscal Code; Law 141/2025). For a non-resident shareholder a treaty rate caps the 16% (art. 224(4)(b), 230(1)), applied on a tax residence certificate. The EU parent-company exemption does not reach a micro payer (art. 229(1)(c)(3)(ii)).
Is a micro company exempt from VAT?
Not because it is a micro-enterprise. The small-enterprise VAT exemption is a separate test: annual turnover up to 395,000 lei (art. 310(1) Fiscal Code), so a micro company may be VAT-registered or exempt. The EUR 100,000 figure in art. 322(2) sets the quarterly VAT period, a different rule from the micro ceiling.
How do I tell ANAF that the company enters or leaves the regime?
An existing company opts in by 31 March inclusive of the year concerned (art. 55(2) Fiscal Code), and a company that has left tells ANAF by 31 March inclusive of the following fiscal year (art. 55(5)). A micro-enterprise cannot opt for profit tax during the fiscal year; that option takes effect from the next fiscal year (art. 48(2^1)).
Does a dormant micro company keep the regime?
Yes, for the whole period of temporary inactivity registered at the Trade Register (art. 48(2^3) Fiscal Code), which may not exceed 3 years (art. 237^2(1)(b) Law 31/1990). The same registration is a ground for ANAF to declare the company fiscally inactive (art. 92(1)(d) Fiscal Procedure Code). On resumption, the employee condition must be met within 30 days.
What was the 3% bonus on the 2025 micro tax?
Art. 7 of OUG 8/2026 gave a bonus of 3% of the 2025 micro tax, or profit tax, to payers who had filed every return of their fiscal vector, paid the 2025 tax in full and on time and had no other arrears. ANAF grants it ex officio, by decision, after the fourth-quarter 2025 micro return deadline. A one-off.