PKF Econometrica

Innovation-focused companies have a new fiscal instrument available.
Through Emergency Ordinance 8/2026, Romania has introduced a refundable 10% tax credit for eligible research and development expenses — an alternative to the existing 50% additional deduction.
Key points:
🔹 The 10% credit is deducted annually from the corporate income tax or IMCA due
🔹 If unused in a given fiscal year, the credit can be offset against other tax obligations or refunded by the authorities, over a period of up to 4 years
🔹 In 2026, companies may benefit from super-accelerated depreciation of up to 65% in the first year for certain investments in technological and IT equipment, provided that the rules regarding tax incentives applicable to the same assets are observed.
🔹 The credit eliminates the previous disadvantage faced by IMCA payers, who could not fully benefit from the R&D deduction
For companies running real R&D activities — from product engineering to software development — the new framework is meaningfully more attractive. Eligibility documentation and certification remain critical.

The big decisions in a company's lifecycle deserve the right preparation. Our Corporate Finance team provides strategic support for the moments when a business changes direction — growth, acquisitions, sale of the company, or capital consolidation.
We work alongside founders, shareholders, and management teams to model scenarios, value the business with the rigour of international standards, identify the right partners, and structure transactions that hold up under scrutiny — from due diligence to closing.
For our clients, this means clarity in moments that often feel anything but clear — and a partner who has sat on both sides of the table often enough to know exactly what to prepare for.
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🇷🇴Deciziile mari din ciclul de viață al unei companii merită pregătirea potrivită. Echipa noastră de Corporate Finance oferă suport strategic pentru momentele în care o afacere își schimbă direcția — creștere, achiziții, vânzarea companiei sau consolidare de capital.Lucrăm alături de fondatori, acționari și echipe de management pentru a modela scenarii, a evalua afacerea cu rigoarea standardelor internaționale, a identifica partenerii potriviți și a structura tranzacții care rezistă analizei — de la due diligence până la închiderea tranzacției.Pentru clienții noștri, aceasta înseamnă claritate în momente care de multe ori sunt orice, dar nu clare — și un partener care a stat de suficient de multe ori de ambele părți ale mesei pentru a ști exact la ce să se pregătească.
─────────────────────────
💎 [email protected]
🔔 www.pkf.ro
✅ Experiență și competență