Key facts
| Item | Rule (2026) |
|---|---|
| Micro-enterprise tax | 1% of revenue |
| Ceiling | €100,000 turnover (was €250,000; the 3% tier abolished) |
| Staffing condition | At least one employee |
| Excluded activities | Banking, insurance, capital markets, gambling, oil & gas |
| Above the ceiling | 16% profit tax from that quarter |
| Dividend tax | 16% (raised from 10% for 2026) |
The arithmetic
Turnover taxes reward margin. Take a one-person consultancy billing €100,000 with €40,000 of costs: the micro tax is €1,000, where the standard 16% on €60,000 of profit would be €9,600. Add the 16% dividend tax on what is left and the owner keeps about €49,600 of the €60,000 — a total burden near 17.5%. The same business under Lithuania’s small-company regime (7% + 15%) nets about €47,400; under Germany’s standard system, closer to €31,000.[1]
The flip side: the 1% is due whether or not there is profit. A low-margin or loss-making business pays it on every invoice, which is why the regime suits services and hurts trading businesses with thin markups.
The regime’s European siblings
- Italy — forfettario: a flat-rate scheme up to €85,000 of revenue, taxed at 15% (5% for the first five years) on a deemed-cost base, VAT-exempt.
- Latvia — micro-enterprise tax: 25% of turnover for businesses under €40,000 with up to 5 employees, replacing income tax and social contributions.
- Hungary — KIVA: an optional 10% small-business tax replacing corporate tax and the 13% social contribution.[3][4]
The catch
The employee requirement is a real cost — Romanian employment carries a 35% employee-side social burden, so the “free” regime starts with a salary bill. The €100,000 ceiling is hard: cross it and the company switches to 16% profit tax in the same quarter. Dividends now cost 16%, and a health contribution can apply on top above income thresholds. For a foreigner, the usual boundary applies: the regime belongs to a genuinely Romanian-run company, and running it from abroad puts tax residency in play.[1][2]
Häufig gestellte Fragen
Who qualifies for Romania’s 1% micro-enterprise tax?
A Romanian company with turnover up to €100,000, at least one employee, and an activity outside the excluded sectors (banking, insurance, capital markets, gambling, oil & gas). Above the ceiling it pays 16% profit tax from that quarter.
What changed for 2026?
The ceiling dropped from €250,000 to €100,000, the 3% rate tier was abolished, sector-based rate restrictions were removed, and the dividend tax rose from 10% to 16%.
Is 1% of turnover always cheaper than profit tax?
No — it beats the 16% profit tax whenever the profit margin exceeds about 6.25% of turnover. Below that, and in loss years, the turnover tax costs more.
Grenzüberschreitende steuerliche Folgen hängen von der steuerlichen Ansässigkeit, der Hinzurechnungsbesteuerung (CFC-Regeln) und der tatsächlichen wirtschaftlichen Substanz ab — eine reine Papierstruktur reicht nicht aus. Siehe den untenstehenden Haftungsausschluss.
Quellen
Im gesamten Artikel zitierte nummerierte Verweise. Gesetze verlinken auf konsolidierte Texte im amtlichen Register.