Depreciation in Romania in 2026: the 5,000-lei threshold and the super-accelerated regime

Two changes from February 2026, both under OUG 8/2026, alter how a company writes off its equipment. The first shows up on every laptop bought; the second only this year, and only for machinery.

1. An asset qualifies only from 5,000 lei

The threshold doubled from 2,500 lei on 25 February 2026. Anything below is expensed in full in the month of purchase, reducing taxable profit at once rather than a little at a time for years. Ten laptops at 4,500 lei each now mean 45,000 lei of expense in one month instead of 1,250 a month for three years.

2. Super-accelerated: 65% in year one, 2026 only

A new regime, valid for the 2026 fiscal year only: new assets from subgroup 2.1 (technological equipment) or 2.4 (animals and plantations), placed in service between 1 January and 31 December 2026, may be depreciated up to 65% in the first year. Micro-companies cannot use it — their tax is on revenue, so depreciation does not touch the base.

Cars: 1,500 lei a month, the rest is lost

For M1 vehicles with up to 9 seats, only 1,500 lei of monthly depreciation is deductible; the excess is permanently non-deductible. A 120,000-lei car over five years loses 30,000 lei of deduction. Exempt, with no cap at all: taxis, driving schools, rental and operating lease, sales agents, emergency, security and courier vehicles. Taxis also have their own catalogue position, at 3–5 years rather than 4–6.

The rule most often got wrong

Depreciation starts the month after the asset is placed in service — not the month of purchase, nor the month it went into use.