Micro-Enterprise Tax 2026: EUR 100,000 Threshold

From 2026, the micro-enterprise threshold drops from EUR 250,000 to EUR 100,000, meaning RON 509,850 at the exchange rate of RON 5.0985 per euro of 31 December 2025. The rate becomes a single 1%, and the differentiated rates and CAEN code restrictions disappear. The changes were introduced by Government Emergency Ordinance 89/2025. For many companies, the real question is not what rate they pay, but whether they still fit in the regime.

The conditions to remain a micro-enterprise in 2026

The conditions are checked on 31 December of the previous year and must be met cumulatively:

• -revenues below EUR 100,000, computed together with the revenues of related enterprises, including the shareholders' authorised individuals and liberal professions;
• -at least one employee; newly incorporated companies have 30 days from registration to hire;
• -financial statements filed on time;
• -capital held by persons other than the state or administrative-territorial units;
• -the company must not be in dissolution with liquidation;
• -a shareholder holding more than 25% may designate only one company for the micro regime.

The related enterprises trap

The EUR 100,000 threshold is not checked per company, but cumulated with the revenues of related enterprises. An entrepreneur with two companies and an authorised individual activity adds up the revenues of all of them. Many companies that are individually under the threshold will exit the regime because of the cumulation. Reviewing the structure of related companies is the first step, not the last.

Exiting the regime during the year

Certain events remove the company from the micro regime starting with the very quarter in which they occur, with the obligation to file form 700 within 15 days:

• -exceeding the EUR 100,000 threshold, cumulated with related enterprises;
• -losing the only employee, without hiring another within the legal term;
• -failing to file the financial statements on time;
• -carrying out activities incompatible with the regime;
• -holding more than 25% in a second micro-enterprise.

From that quarter, the company pays 16% corporate income tax. The difference between 1% on revenue and 16% on profit can completely change a year's calculations.

Re-entering the regime and the HoReCa exception

A company that exited the micro regime may opt to re-enter from the following year only if it has not been a micro taxpayer after 1 January 2023. HoReCa companies are excepted, on CAEN codes 5510, 5520, 5530, 5590, 5610, 5621, 5629 and 5630, with activity after fiscal year 2024.

Deadlines to remember for 2026

• -the financial statements for 2025 are filed by 2 June 2026, exclusively online;
• -form 700 for exiting the regime during the year: 15 days from the event;
• -exit by option or for state capital or dissolution: form 700 by 31 March, effective from 1 January.

Conclusion

Cutting the threshold to EUR 100,000, cumulated with related enterprises, pushes out of the regime a large number of companies that relied for years on the 1% tax. Reviewing the related company structure and planning the transition to corporate income tax must happen before the threshold is exceeded, not after.

A timely legal review of the company structure makes the difference between a planned transition and a tax recalculated at inspection.