Romania: Targeted changes to corporate income tax, framework for large-scale State aid schemes
Most provisions apply from March 1, 2026.
The government on February 27, 2026, gazetted Government Emergency Ordinance (GEO) No. 8/2026, introducing targeted changes to corporate income tax, the micro‑enterprise regime, and individual (personal) income tax, including clarified depreciation rules, extended listing incentives, and separate tax‑exempt thresholds for multiple pension contribution schemes. Most provisions apply from March 1, 2026.
GEO No. 8/2026 also establishes a framework for large‑scale State aid schemes supporting strategic investments, research and development (R&D), net‑zero technologies, and innovation, with enhanced depreciation and multi‑year tax credits available.
For more information, contact a KPMG tax professional in Romania:
Vlad Craciun | vcraciun@kpmg.com