In February 2026, a 10% refundable tax credit for research and development activities was introduced. Specifically, an eligible investment of EUR 1 million can generate a EUR 100,000 reduction in the corporate income tax due—an important step toward facilitating companies’ access to R&D benefits and aligning Romania with the best practices of certain jurisdictions.
For the IT industry, affected by fiscal pressures such as the removal of the income tax exemption for IT employees, these incentives can become a strategic tool. However, they are still underutilized. KPMG experts recommend a rapid “quick scan” analysis to clarify eligibility for applying R&D tax incentives and to reduce administrative effort.
At the macroeconomic level, the plans are ambitious: Romania aims to increase the additional R&D deduction for corporate income tax purposes to 150% and even 200% in the coming years. Such measures can stimulate investment in research and support the competitiveness of IT companies.
In the current context, the smart use of R&D incentives can become a key advantage for talent retention and the development of new products and services, highlights Gabriela Ecobici, Manager within the Tax Department, KPMG in Romania.
