What is the tax rate for micro-companies in 2026?

1% of revenue, not of profit — a single rate, regardless of field of activity or number of employees.

Micro-Company Tax Calculator Romania 2026 — 1% Rate

Q: What happens if the company exceeds the EUR 100,000 threshold?

The company exits the micro-company regime starting with the quarter in which the threshold was exceeded and automatically switches to corporate income tax (16%), with no possibility of returning to micro-company status for that year.

Micro-Company Tax Calculator, 2026

Enter the company's annual revenue.

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Tax due

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Estimate, not tax advice. The flat 1% rate applies regardless of field of activity or number of employees, from 2026. Also check the eligibility conditions (shareholder structure, excluded activities) with an accountant.

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The legal framework

The micro-company regime is regulated by Codul Fiscal, Title III. From 2026, the flat rate is 1% of revenue (not of profit), regardless of field of activity or number of employees — the differentiated 1%/3% rate that existed in 2025 disappears, under OUG 89/2025.

The EUR 100,000 threshold

If annual turnover exceeds EUR 100,000 (calculated at the BNR exchange rate from 31 December of the previous year), the company exits the micro-company regime starting with the quarter in which the threshold was exceeded and automatically switches to corporate income tax (16%), with no possibility of returning to micro-company status later for that year.

Eligibility conditions

Besides the revenue threshold, the company must also meet other conditions — shareholder structure, type of activity (some activities, such as banking or insurance, are excluded from the start), and the absence of other micro-companies held by the same shareholders above a certain combined threshold.