PKF Econometrica

The Romanian microenterprise tax regime has been simplified.
Starting January 1, 2026:
🔹 The 3% tax rate has been eliminated
🔹 A single 1% rate now applies to all microenterprises

This brings back the simpler structure that existed before the two-tier system was introduced — and reduces complexity for SMEs operating under this regime.

If you run a microenterprise, this is a good moment to review your tax position and confirm you continue to meet the eligibility criteria.

Updated value for nursery tickets

Starting April 2026, the monthly value is:
💰 740 RON / month

Tax treatment:
• Subject to 10% income tax
• NOT subject to social contributions
• Deductible within specific limits

A valuable benefit, if structured correctly.