Microenterprise regime · Codul Fiscal, Title III
One per cent of turnover,
or sixteen of profit.
From 1 January 2026 there is a single microenterprise rate. The 3% band is gone, and the employee requirement is no longer a rate selector — it is the condition on which the regime is granted at all. Enter your figures and both outcomes are calculated side by side, including the quarter in which the €100,000 ceiling ends the arrangement.
Changed for 2026
Most of what is written about this regime is a year out of date.
OUG nr. 89/2025, published on 24 December 2025, abolished the 3% band outright. There is one rate, 1%, applied to turnover regardless of activity or income level within the ceiling. The CAEN-code carve-outs that set the rate for software, IT services, and food service went with it.
The ceiling fell to €100,000 from €250,000. And the employee condition works differently from how it is usually described: a company with no employee does not pay a higher turnover rate, it is outside the regime and pays 16% corporate income tax on profit. That is the comparison this calculator makes.
Annual corporate tax
€800
Microenterprise at 1% of turnover.
Both regimes
| Regime | Tax | Effective |
|---|---|---|
| Microenterprise, 1%on turnover, one employee required | €0 | 0% |
| Standard CIT, 16%on profit, no employee needed | €0 | 0% |
| Difference after the wage billtax saved less the cost of the contract | €0 | — |
The eligibility gate
Method and assumptions
- Microenterprise tax is charged on turnover, not profit, under Title III of Law 227/2015. A single rate of 1% applies from 1 January 2026 under OUG nr. 89/2025; the 3% band and the CAEN-code rate carve-outs are repealed.
- At least one employee is a condition of entry, not a rate selector. Without one the company is taxed under the standard regime at 16% of profit.
- The ceiling is €100,000 of annual turnover, tested in RON at the BNR rate for the close of the relevant year, on revenues cumulated from the start of the fiscal year. For a company formed mid-year it is prorated to the months remaining.
- Where projected turnover exceeds the ceiling, the model assumes revenue accrues evenly across four quarters, taxes the quarters before the crossing at 1%, and applies 16% CIT to the profit of the crossing quarter onwards. Earlier quarters are not restated.
- Standard CIT is 16% of profit before tax, taken here as turnover multiplied by the margin you entered. No adjustment is made for non-deductible expenses, loss carry-forward, or the sponsorship credit.
- Employer cost of a minimum-wage contract is derived from a gross of RON 4,050 a month plus CAM at 2.3%. CAS at 25% and CASS at 10% are withheld from the employee's gross rather than added to the employer's bill.
- The minimum turnover tax (IMCA) is out of scope: it reaches only taxpayers above €50,000,000 of turnover, runs at 0.5% for 2026, and is repealed from 2027.
- Dividend withholding, CASS on dividends, VAT, and local taxes sit outside this model. For the shareholder-level position, use the dividend tax calculator.
The ceiling
€100,000 is not a
year-end test.
The ceiling is crossed the moment revenues cumulated from the start of the fiscal year exceed the RON equivalent of €100,000, and the consequence attaches from the quarter in which that happens, not from the following year. From that quarter the company computes profit and pays 16% CIT on it. Quarters already taxed at 1% of turnover are not restated.
The practical consequence is a bookkeeping one. A company paying a percentage of turnover has usually not been tracking deductibility with any rigour, because it did not need to. From the crossing quarter it matters a great deal: every invoice needs a deductibility position, and the opening position for the CIT period has to be constructed from records kept for a different purpose. The work is far cheaper done in advance.
A company formed mid-year gets a prorated ceiling. Incorporate in October and roughly €25,000 is available for that fiscal year, not the full amount. Founders who read the ceiling as an annual allowance regardless of incorporation date are the ones who cross it without noticing.
Longer treatment in the 1% microenterprise piece.
Article 47
Sectors the regime
will not take.
Article 47 of Law 227/2015 bars certain activities from the microenterprise regime outright. Turnover is irrelevant and the employee condition is beside the point: a company whose activity falls in one of these categories pays 16% CIT on profit from the first invoice.
- Banking and credit institutions Barred
- Insurance and reinsurance Barred
- Capital markets, including intermediation Barred
- Gambling and betting Barred
- Oil and natural gas exploration, development, or extraction Barred
Consultancy and management is not on that list, and has not been since 1 January 2025, when the condition capping consultancy income at 20% of revenue was repealed. A great deal of published guidance still says otherwise, as does a great deal of advice given to founders by people who last read the Fiscal Code in 2023. A management-consultancy SRL qualifies for the 1% rate on the same terms as any other trading company.
CAEN codes still matter, but for different reasons — authorisation, VAT treatment, and what the Trade Register will accept at the counter. The CAEN codes piece sets out the mapping.
Disclaimer
These are estimates produced from statutory rates in force for 2026 and the figures you entered. They are not tax advice and cannot be relied on for filing. Your actual liability depends on your activity, shareholder structure, deductibility positions, incorporation date, and the BNR reference rate applicable to your fiscal year. Rates and thresholds in the Romanian Fiscal Code move by emergency ordinance, sometimes with days of notice — the 3% microenterprise band was abolished a week before the year in which it would have applied.