On 31.12.2024, GEO 156/2024 was published regarding some fiscal-budgetary measures. The main changes in the tax field, with application from 01.01.2025, are:

I. Microenterprises
• The annual income ceiling for micro-enterprises is reduced to EUR 250,000 in 2025 and EUR 100,000 starting on 01.01.2026
• The restriction on consulting and management activities is removed

II. Income tax
• The exemption from income tax for salaries in the fields of IT, construction, food industry and agriculture is canceled.
•  The  facility for the employees earning minimum wage, according to which, for the amount of 300 RON no income tax is due, is maintained until 31.12.2025. In order to benefit of the facility the monthly gross income must not exceed the amount of 4.300 RON (from the gross income are excluded meal tickets or food allowance)
• Tax on dividend income will increase to 10%. The 10% rate applies to dividends distributed starting on January 1, 2025. Dividends distributed based on the interim financial statements prepared during 2024 will be taxed at the rate of 8%.

III. Social contributions
• The special provisions for the fields of IT, construction, food industry and agriculture are repealed.
• The  facility for the employees earning minimum wage, according to which, for the amount of 300 RON no social contributions are due, is maintained until 31.12.2025. In order to benefit of the facility the monthly gross income must not exceed the amount of 4.300 RON (from the gross income are excluded meal tickets or food allowance)

IV. Non-resident income tax
• Tax on dividend income will increase to 10%

V. Construction tax – Reintroduced
• The construction tax is reintroduced, at the rate of 1% per year of the value of the constructions in the taxpayers’ patrimony on December 31 of the previous year (which is reduced by the value of the buildings for which the building tax is due)
• The tax is paid in two equal installments, until June 30 and October 31