Draft law: package on new economic recovery measures

Draft law: package on new economic recovery measures

The Ministry of Finance published, on 5th February 2026, a draft law on the establishment of new measures for economic recovery, increasing productive investments and competitiveness.

Tax changes include:

Profit tax

  • A new corporate tax credit for research and development expenses of 10% of eligible expenses for related activities.
  • Introduction of the super-accelerated depreciation method (65% of the fiscal value in the first year of use) for investments in new assets, purchased/produced and put into operation, from sub-groups 2.1. Technological equipment, machinery, tools and work installations and 2.4. Animals and plantations in the period 1st January –
    31st December 2026.
  • The minimum fixed asset entry value for tangible assets (used to calculate tax depreciation) will be increased from 2,500 lei to 5,000 lei.
  • For the expenses related to the process of admission/maintenance of shares to trading on a regulated market, a tax incentive is introduced consisting of the additional deduction when calculating the fiscal result, in the proportion of 50%, of the expenses related to the process of admission to trading, as well as of the expenses of maintaining trading recorded in the first fiscal year following the year of admission to trading.
  • Permanently maintaining the deadline for submitting the annual corporate tax return on 25th June of the following year.


Micro-companies’ income tax

  • Introducing the possibility of returning to the micro-enterprise income tax system even if the company was a micro-enterprise in the past.

Taxpayers paying corporate income tax and micro-companies’ income tax will benefit from a 3% rebate on the respective tax for the fiscal year 2025.

Individuals will benefit from a 3% rebate on income tax due for income earned
in 2025, for which there is an obligation to submit a Single Declaration.

VAT

  • Modification of the ceiling applicable to the VAT system on receipt, increasing it from the current value of 4,500,000 lei to:
  • 5,000,000 lei, during the period 1st March 1 – 31st December 2026;
  • 5,500,000 lei, starting with 1st January 2027.