What changed in 2026
| 2025 | 2026 | |
|---|---|---|
| Tax rate | 1% up to €60,000; 3% above that threshold or for certain activities | 1% for all |
| Revenue threshold | 250.000 € | 100.000 € |
| What counts towards the threshold | Revenue in the taxable base | Turnover (OUG 8/2026), plus the revenue of linked enterprises |
| Deadline for hiring an employee (new companies) | 30 days | 90 days |
The differentiated rates were repealed by Government Emergency Ordinance (OUG) 89/2025, while the €100,000 threshold had already been set by OUG 156/2024. The 20% limit on revenue from consultancy and management disappeared in 2025, and with the 3% rate abolished there is no longer a differentiated rate for these activities either.
Conditions for micro-company status in 2026
The conditions are checked as at 31 December of the previous year:
- revenue of no more than €100,000, including linked enterprises;
- at least one employee: full-time, several part-time contracts adding up to one full-time post, or a management or mandate contract paid at least the minimum wage;
- shareholders holding more than 25% of the company may have only one micro-company; their other companies switch to profit tax;
- capital held by persons other than the state or local authorities;
- the company is not in dissolution followed by liquidation;
- the financial statements were filed on time.
Banks, insurers, capital-market firms, gambling operators and oil and gas exploration companies cannot be micro-companies.
How the €100,000 threshold is calculated
To check whether the threshold is exceeded during the year, the exchange rate at the close of the previous financial year is used: 5.0985 lei/€ on 31 December 2025. The threshold for 2026 is therefore 509,850 lei. It includes turnover, plus revenue from the sale of fixed assets or land when several assets from the same subgroup are sold in the same year.
Worked example
| Quarter | Revenue | Cumulative | Tax |
|---|---|---|---|
| I | 120,000 lei | 120,000 lei | 1% × 120,000 = 1,200 lei |
| II | 130,000 lei | 250,000 lei | 1% × 130,000 = 1,300 lei |
| III | 150,000 lei | 400,000 lei | 1% × 150,000 = 1,500 lei |
| IV | 150,000 lei | 550,000 lei | Threshold exceeded: 16% profit tax for quarter IV |
What to do if you exceed the threshold
- you owe 16% profit tax from the quarter in which you exceeded the threshold, calculated on revenue and expenses from that quarter onwards;
- you file Form 700 (Declarația 700) to leave the micro-company regime, within 15 days of exceeding the threshold;
- you cannot return to the micro-company regime in the same year; you can return from the start of a later year if you meet the conditions again.
If your only employee leaves, you have 30 days to hire someone else. Otherwise, the company switches to profit tax. ANAF documents word the exact moment of the switch differently in this case, so talk to your accountant in good time.
Returns and deadlines
| What | When |
|---|---|
| D100: quarterly micro-company tax | By the 25th of the month after the quarter: 25 April, 25 July, 25 October |
| D100 for quarter IV 2026 | 25 January 2027 |
| D700 to opt in or opt out at the start of the year | By 31 March |
| D700 when leaving during the year | Within 15 days of the event |
You will find all of this month’s deadlines in the tax calendar, where you can also sign up for e-mail alerts.
Frequently asked questions
How much is micro-company tax in 2026?
1% of revenue for all micro-companies, regardless of activity or revenue level, up to the €100,000 threshold.
How much is €100,000 in lei for 2026?
At the rate of 5.0985 lei/€ on 31 December 2025, the threshold is 509,850 lei.
My company does consultancy. Can it still be a micro-company?
Yes. The 20% limit on consultancy and management was abolished, and from 2026 the same 1% rate applies to all activities.
I have two companies. Can both be micro-companies?
Not if you hold more than 25% of both. By 31 March you choose which one stays a micro-company, and the other switches to profit tax.
Sources
- OUG no. 89/2025 (ANAF, PDF)
- Micro-company rules for 2026 (ANAF Ploiești, PDF)
- AJFP Argeș press release on micro-companies (ANAF, PDF)
- Micro-companies in 2026: conditions, rules, deadlines (StartupCafe)
- Exceeding the micro-company threshold and the D700 deadline (Contzilla)