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Romania: Amendments to fiscal code and introduction of new logistics fee

Changes to the corporate income tax base, individual income tax, social security contributions, and local taxes and duties

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december 18, 2025

Law no. 239/2025—establishing measures for the recovery and efficiency of public resources and amending the Fiscal Code (Law no. 227/2015)—was published in the Official Journal of Romania, no. 1160 (December 2025).

The amendments to the fiscal code include changes to the corporate income tax base, individual (personal) income tax, social security contributions, and local taxes and duties. Additionally, there are increases in tax rates for capital gains and income from the transfer of virtual currency.

Furthermore, the new law introduces a logistics fee for managing extra-EU flows of goods, which is not part of the fiscal code.

Read a December 2025 report prepared by the KPMG member firm in Romania

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