📊 Tax

Romania Micro-Company Tax 2026: Rate & Rules

The micro-company regime is one of the main reasons founders choose Romania: qualifying small companies are taxed on turnover rather than profit. Here’s how it works in 2026.

The 2026 rate: 1% on turnover

From 1 January 2026, eligible micro-companies pay a single 1% tax on turnover. The previous 3% tier was abolished.

Eligibility

To qualify as a micro-company, broadly:

• annual turnover must be up to €100,000 (reduced from €250,000);
• the company must have at least one full-time employee;
• other conditions on ownership and activity apply.

If you exceed the threshold or don’t meet the conditions, the company is taxed under the standard 16% profit tax instead.

Micro vs. profit tax — a simple comparison

	Micro-company	Profit tax
Base	Turnover	Profit
Rate	1%	16%
Best for	Low-cost, service businesses	Higher-margin or larger companies

For a service business with few expenses, the 1% turnover tax is often very efficient. For businesses with high costs (low profit margins), the 16% profit tax can sometimes work out better.

Don’t forget dividends

Profits paid out to shareholders are taxed separately — 16% dividend tax from 2026. See our Romania company tax guide.

Important: the threshold and rules have changed repeatedly (the ceiling dropped to €100,000 for 2026). Always confirm the current rules — we assess eligibility for each client.

Get it set up correctly

We check your eligibility and set up the right regime when we form your company.