Law no. 239/2025 on establishing measures for the recovery and efficiency of public resources and on amending and supplementing certain normative acts was published in the Official Journal of Romania, no. 1160 (December 2025). This legislation makes numerous amendments to the Fiscal Code (Law no. 227/2015) and will enter into force in 2026.
The Fiscal Code has been amended with respect to the corporate income tax base, personal income tax, social security contributions, and local taxes and duties. There are also increases in tax rates for capital gains and income from the transfer of virtual currency. The new law also introduces a logistics fee for managing extra-EU flows of goods, which is not included in the Fiscal Code. We present below details of the main changes.
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