Romanian micro-company tax in 2026: what is left of it
In three years the micro-company ceiling fell from one million euro to one hundred thousand. Along the way the 3% rate and the consultancy condition disappeared, and dividend tax doubled. The regime still exists, but it is a different thing — and no longer automatically the cheapest.
| What | Was | Is now |
|---|---|---|
| Ceiling | €500,000 | €100,000 |
| Rates | 1% and 3% | 1% only |
| Dividends | 10% | 16% |
| Consultancy limit | max. 20% of revenue | repealed |
| Deadline to hire | 30 days | 90 days |
The ceiling is checked against accounting turnover at the central bank rate of 31 December of the previous year — about 509,850 lei for 2026. Exceeding it means profit tax from the quarter in which it happened, not from the following January, and the exit is final for the period ahead.
The 20% consultancy limit was repealed on 1 January 2025 by OUG 156/2024. It is no longer a reason to leave the regime — a point many advisers still get wrong.
Where the break-even sits
1% of turnover equals 16% of profit at a 6.25% profit margin. Above it the company tax is lower under micro; below it, under profit tax. But that rule concerns the company tax only: the stepped health contribution on dividends can flip the total. At 275,000 lei turnover and a 10% margin — well above 6.25% — profit tax leaves 1,044 lei more in hand, because the larger net profit under micro crosses the 24,300-lei contribution threshold while the other stays below it.
Free tool Micro vs profit tax comparator Enter turnover and expenses. It shows what you pay under each regime, including dividend tax and the health contribution, and where you fall against the break-even point.Sources
Romanian Fiscal Code, Title III (art. 47–52) · OUG 89/2025 (3% rate removed from 1 Jan 2026) · OUG 8/2026 · OUG 156/2024 · ANAF guidance on micro-company taxation (26 November 2025). Informative only.