2026 Tax Changes for Companies, Self-Employed, and Entrepreneurs in Romania

Starting from January 1, 2026, a comprehensive package of fiscal and corporate changes comes into effect through Law no. 239/2025, published in Official Gazette no. 1160/15.12.2025. The core message is clear: the state shifts the focus from flexibility to financial discipline, traceability, and compliance, with stricter rules for both companies and individuals. 1) Profit tax: limited deductibility for expenses to non-resident affiliates One of the most sensitive changes for groups and companies purchasing intra-group services is the limitation of deductibility for certain expenses to non-resident affiliated entities. It specifically targets expenses on consultancy, management, and intellectual property rights (under certain conditions, including their reporting to total expenses). Practically, if the share of these expenses exceeds the threshold provided by law, deductibility becomes restrictive (with specific rules and exceptions). Impact: the risk of tax adjustment increases during audits if the documentation of services (substance, benefits, transfer pricing) is weak. What to do (practical recommendation): review intra-group contracts, transfer pricing documentation, economic benefit justification, and billing structure for services/royalty. 2) Minimum turnover tax and assets “with facilities”: conditions for retention in the patrimony For taxpayers subject to the minimum turnover tax (IMCA) and for certain specific sectors (e.g., oil and gas, where there are additional taxes), Law 239/2025 introduces conditions regarding assets for which tax facilities have been applied. Assets for which you have applied facilities must be maintained in the patrimony for a minimum period (correlated with the economic usage duration), but no more than 5 years. Failure to meet the condition may lead to recalculations of tax obligations and accessories. What to do: inventory assets “with facilities,” check retention deadlines, and implement internal procedures for approving sales/disposals of sensitive assets. 3) Individuals: rentals/accommodation reclassified as independent activities (over 7 rooms) The law extends and clarifies situations where income from the exploitation of accommodation/rental spaces for short-term becomes income from independent activities – with a distinct tax and reporting regime. An important benchmark: renting/accommodation in a tourist regime from personal property over 7 rooms can be treated as an independent activity. A lump-sum deduction and specific taxation apply, with reporting through the Single Declaration for income related to the year 2026. What to do: if you are an owner/operator, check the number of rooms, the mode of organization, and prepare records (contracts, platforms, receipts, commissions) to avoid reclassification during audits. 4) Investments: withholding tax for gains from securities and derivatives; higher tax for crypto The investment area is repositioned: aiming for more efficient collection and reducing “declaration gaps.” Securities and derivative instruments: gains can be taxed through withholding tax, with differentiated rates depending on the holding period (according to the mechanism introduced/adjusted by law). Cryptocurrencies: the tax on gains increases to 16%, maintaining a non-taxable threshold per transaction and annually (within the provided limits). What to do: check how the broker/platform reports and withholds the tax, keep statements and transaction history, and prepare the annual calculation for situations that remain the taxpayer's responsibility. 5) CASS: higher annual cap for income from independent activities For individual taxpayers with income from independent activities, the maximum annual calculation cap for CASS increases from 60 to 72 minimum gross wages. The impact is direct for high incomes: the total tax burden may visibly increase in 2026. Cash flow planning becomes even more important, as contributions can represent a significant component of the total tax cost. What to do: update budgets for 2026 and simulations (PFA/liberal professions), including income scenarios, to avoid surprises at regularization. 6) Local taxes: higher taxation for high-value goods The law significantly increases the special tax applicable to high-value goods, in an explicit direction of expanding wealth taxation. The rate increases from 0.3% to 0.9% for: residential buildings with a taxable value over 2,500,000 lei; cars with a purchase value over 375,000 lei. What to do: if you are in this area, check the evaluation/taxable value and budget the increase in the annual cost. 7) Company law: minimum share capital, stricter rules on dividends, and patrimonial discipline Besides taxation, Law 239/2025 strongly emphasizes corporate discipline, with a particular impact on LLCs. Minimum share capital: 500 lei for LLCs below a turnover threshold and 5,000 lei above the threshold set by law. Compliance term: existing companies have a period (e.g., 2 years) to align, otherwise, sanctions may arise up to dissolution, under the conditions of the law. Dividends/loans to affiliates: restrictions (including suspensions) appear if capitalization/net asset indicators deteriorate below specified thresholds. Fines: significant sanctions, depending on the violation, plus possible liability consequences in certain situations. What to do: analyze net assets vs. share capital, dividend policy, and loans to associates/affiliates; update AGM decisions and internal procedures. 8) Modern payments and bank account: conditions with “fiscal existence” impact A chapter with major administrative effect targets the traceability of payments and the relationship with ANAF. Economic operators have obligations related to accepting payments through modern instruments, with exceptions for certain operating models. Having an active bank account becomes essential: its absence can lead to fiscal inactivity and, under certain conditions, corporate consequences (including dissolution, according to legal mechanisms). What to do: check if you meet the conditions regarding modern payments, bank account, and data update procedures; it's an “operational” risk that can block the company, not just a fine. Conclusion: 2026 = less tolerance, more compliance Law no. 239/2025 marks a paradigm shift: emphasis on control, patrimonial discipline, and more efficient collection. For entrepreneurs, the question is no longer “if it affects me,” but where and how quickly contracts, dividend policies, intra-group documentation, investment records, and personal budgets (CASS) need to be adjusted. Quick checklist for entrepreneurs (to do in January–March 2026) Review intra-group contracts (management/consultancy/royalty) + economic benefit documentation. Inventory assets with tax facilities + retention rules in the patrimony. Simulate CASS impact (especially PFA and liberal professions with high incomes). Check tax regime for rentals/accommodation (room threshold and organization mode). Procedures for investments (broker, withholding, records) + crypto (transaction history). Audit patrimonial discipline (net asset vs. capital), dividend/loan policy. Compliance on modern payments + active bank account (avoiding fiscal inactivity).