2026 brings one of the broadest rounds of tax changes in recent years, with a direct impact on how companies in Romania are taxed, how they manage their cash flows and how they meet their administrative obligations. The changes were introduced through fiscal packages 1 and 2 and Government Emergency Ordinance no. 89/2025 (the so-called "train ordinance", covering many unrelated measures), adopted at the end of last year. At NEXT we feel the effects of these changes both as a company and, above all, as an ERP vendor whose systems must constantly adapt to changes in tax law.
Below is a summary of the most relevant tax changes for companies, explained from a practical point of view.
Minimum turnover tax: transition toward elimination
The minimum turnover tax (IMCA), which applies to companies with revenues above 50 million euro, drops in 2026 from 1% to 0.5%. This is a transitional measure: IMCA will be eliminated entirely in 2027. Also from 2027, the additional tax for oil and gas companies and the tax on special constructions (the so-called "pole tax") will disappear.
Dividends and the company–shareholder relationship: stricter rules
Dividend tax rises from 10% to 16%, in line with the taxation of similar income. The new 16% rate also applies to benefits provided to shareholders or related parties for personal use.
At the same time, the law introduces clear restrictions on distributing interim dividends and granting loans to shareholders. In certain situations, the company and its shareholders can be held jointly liable for outstanding tax debts, which calls for much stricter financial discipline.
Micro-enterprises: a single rate and a lower threshold
From January 1, 2026, the 3% tax rate for micro-enterprises is eliminated. A single 1% rate remains, applicable to companies with a turnover of up to 100,000 euro. The ceiling drops significantly from the previous threshold of 250,000 euro, which means more companies will leave the micro-enterprise regime and switch to corporate income tax.
Crypto transactions: higher tax and wider reporting
Gains from transferring virtual currency are taxed at 16%, up from 10%. The tax-free threshold for small gains remains, but from 2027 crypto platforms will have to report to ANAF (the Romanian tax authority) the transactions carried out in 2026, under the EU DAC8 Directive. The measure aims to increase transparency and tax compliance.
e-Factura and e-TVA: deadline adjustments and simplifications
The deadline for submitting invoices to RO e-Factura, Romania's national e-invoicing system, is extended from 5 calendar days to 5 working days from the date of issue, including for B2C transactions. At the same time, companies are no longer required to respond to RO e-TVA (pre-filled VAT return) compliance notifications, and RO e-TVA is suspended for taxpayers using VAT cash accounting until September 30, 2026.
Minimum wage: shrinking tax relief
The tax exemption for 300 lei of the gross minimum wage stays in place only until June 30, 2026. From July 1, the non-taxable amount drops to 200 lei, as the gross minimum wage increases. The measure still applies strictly to full-time contracts, for the employee's main job.
New obligations on payments and bank accounts
All companies must hold at least one bank account in Romania for as long as they operate. Accepting card or electronic payments also becomes mandatory, regardless of the volume of cash received. Failure to meet these obligations can lead to fines of up to 10,000 lei.
Fee on parcels from outside the EU
From 2026, a flat fee of 25 lei applies to parcels worth less than 150 euro coming from outside the European Union, mostly from cross-border online stores such as Temu or Shein. The fee is collected by postal operators and is not refunded if the goods are returned.
Greater risk of being declared tax-inactive
The law introduces additional criteria for declaring companies inactive, including not having a bank account or failing to file financial statements on time. Tax-inactive status can have serious consequences for the deductibility of expenses and for commercial relationships.
Share capital, local taxes and higher penalties
The minimum share capital for newly established limited liability companies (SRL) is set at 500 lei, but companies with a turnover above 400,000 lei must increase it to at least 5,000 lei. At the same time, fines for undeclared work rise significantly, up to 40,000 lei for each person identified.
On the local tax side, 2026 brings higher taxable values for buildings and significant tax increases for hybrid cars, while a broader reform of property taxation is scheduled for 2027.
Conclusion
The 2026 tax changes mark a transition toward a stricter, more digital and more compliance-oriented regime. This year, it becomes essential for companies to review their tax model, pay policies and relationship with shareholders, and to adapt quickly to the new administrative obligations. A preventive review and specialized tax advice can make the difference between efficient compliance and costly risks.
