Skip to main content

Romania: Targeted changes to corporate income tax, framework for large-scale State aid schemes

Most provisions apply from March 1, 2026.

Share
April 7, 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

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.
All fields with an asterisk (*) are required.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline