According to Romania’s new Tax Code draft, micro-enterprises with two or more employees will pay a tax of 1% of their turnover, firms with one employee will pay a tax of 3%, while firms with no employees will pay 3% plus RON1,530 quarterly.
The government will also gradually raise the turnover thresholds for the micro-enterprises category, from the current equivalent of EUR65,000 to EUR75,000 in 2017, EUR85,000 in 2018 and EUR100,000 in 2019.