The new economic recovery package aims to correct the problems reported by the business environment and make the tax regime for micro-enterprises more predictable and flexible, in the context of reducing the threshold to EUR100,000.
“We are also addressing several important issues that micro-enterprises faced, such as the problem with the period during which the employment term for that single employee was too short—30 days instead of 90, and the issue that once the threshold is exceeded, the micro-enterprise status is lost and cannot be regained,” stated Alexandru Nazare, adding that the employment term for the single employee in micro-enterprises will be increased to 90 days from the current 30 days.
“We are introducing super-accelerated depreciation of 65%, up from the current 50%, for equipment investments in 2026 because we want to encourage production investments and equipment investment next year. We are also raising the threshold for fixed assets to RON5,000 from RON2,500. This threshold has not been updated for a long time, and doubling it was necessary and requested by the business environment,” explained the Finance Minister.
“We are introducing super-deductions for expenses for companies planning to list. We want to encourage listings. These companies incur expenses both in the year of listing and the year before. We are introducing an additional 50% deduction in calculating the fiscal result for them,” Alexandru Nazare added.
Additionally, the Government will set the deadline for corporate tax declaration and payment to June 25, as a simplification measure, as it provides clarity and predictability in the market. Also, it will allow the annual sale of a fixed asset without including it in the EUR100,000 micro-enterprise threshold. “We do this because a single sale can cause some entrepreneurs to exceed the threshold. We also allow the return to micro-enterprise status if the market and micro-enterprise conditions are met. Specifically, if they exceed the EUR100,000 threshold one year and meet it the following year, they can return to micro status,” Nazare pointed out.
The Government will also address the issue of sick leave, reported by companies, by “establishing the 30 days allowed annually for this, so that the micro-enterprise status is not lost in such cases,” the minister stated.
Another important measure to support small and medium enterprises is increasing the VAT-on-collection threshold. “This threshold has been set at RON4.5 million for about five years, and we are raising it to RON5 million in 2026 and RON5.5 million in 2027,” Nazare detailed.
The Government will establish a support program, the National Facility for Technical Preparation and Assistance for PPP Projects. “We cannot advance PPP projects without dedicated tools to support documentation, writing the project documents, providing technical assistance, and establishing mechanisms for project selection and approval at the government level. In the areas of state aid and company support schemes, we are shifting the existing paradigm. Essentially, this creates a state aid scheme for strategic projects starting at RON1 billion or EUR200 million. Romania did not previously have such a tool to attract large investments. This scheme can be used by Romanian economic diplomacy and also for large Romanian investments wanting to grow, requiring a minimum share capital of RON25 million and assets of at least RON50 million,” according to Nazare.
The Government will attempt to reduce the trade balance deficit and will redirect “significant resources to areas where it is truly necessary to support the deficit and recover these trade balance gaps. We focus on two important areas: the exploitation of mineral resources, for which we are designing a dedicated instrument based on the list of critical materials approved by the European Commission, and the support of new technologies. Another dedicated scheme focuses on new technologies,” the minister added.
There will also be a EUR100 million ceiling for Romanians in the diaspora wishing to invest in Romania, Nazare added.
State-owned banks will be mobilized: Eximbank, for example, will have to diversify its products to support the internationalization of Romanian businesses. “We asked them to develop new products. Four new products are proposed here, including guarantees for working capital loans, guarantees for loans to Romanian companies investing in the region, counter-guarantees to support business internationalization, and a stronger regional presence.”
The budgetary impact for 2026 is estimated at approximately EUR2.1–EUR2.2 billion, but the medium-term impact for all financing schemes (over 5–7 years, the development period for these schemes) will be greater. In the first year, the impact is RON2.1–2.2 billion. This impact will be mitigated because we intend to approve this package together with the administration package, the minister explained at Thursday’s press conference.