Business taxes in Romania 2025. New reglamentations and tax changes starting with this year. Full detail about them on this article.
New changes to the tax law will affect the business environment from January 2025.
New conditions, restrictions, and most importantly higher taxes for Romanian companies. Do you have a business or want to form an LLC (SRL)?
Know how much tax a company (SRL) will pay in 2025 under OG 16/2022.
Business taxes in Romania 2025 Checklist
OG 16/2022 introduces new rules for the inclusion of companies in the microenterprise income taxation system.
In addition, companies will pay higher taxes on employees and dividends from 2025 under changes in the tax law.
The upper limit will be lowered
From 2025, the turnover of SRLs must not exceed EUR 1,000,000. In terms of revenues realized in 2024, the ceiling will be lowered to 500,000 euros.
The 3% quota no longer applies
In the past years companies classified as microenterprises were taxed at 1% if they had at least one full-time employee, and 3% if they had no employees.
Effective January 1, 2025, any business wishing to remain a microbusiness must have at least one full-time employee.
In other words, microenterprise status will become optional from 2025, provided all statutory requirements are met.
Limits
- A shareholder/associate will not be able to hold participation/voting rights (over 25% of the capital) in more than three micro-enterprises (if they own more than 3, they will have to choose which one will pass to the taxation regime advantage)
- In order to remain a micro-enterprise, income from consulting and management must not be more than 20% of the turnover achieved
Atention for taxes in 2025
If you want to set up a company, you should know that you can opt to pay microenterprise income tax starting from the first fiscal year.
The condition of having at least one employee must be met within a maximum of 30 days from the date of establishment.
If the employment contract is suspended for more than 30 days, or has been suspended before, then the company will be reclassified as a profit tax payer.
If a company has only one full-time employee, but the contract is suspended as a result of entering parental leave, then the company remains classified as a micro-enterprise.
Business Compliance
To be compliant with the new regulations Accounting Studio can help you.
Most of the changes starting with 2025 will increase your taxes by 250% case in witch you need better financial optimization of the taxes.
Our accounting firm and experts are here to help you.