There have been no significant changes; however, it is still essential for every entrepreneur to be aware of these tax conditions before starting a business in Romania.
It is no secret that Romania is heavily in debt. Despite the country’s continuous development and expansion, it struggles with serious financial issues. As a result, the ruling parties are constantly looking for ways to increase state revenue.
At the end of last year, a proposal was made to increase the dividend tax rate and adjust the thresholds for micro-enterprises to push more businesses into the higher corporate tax bracket as quickly as possible.
Therefore, the Romanian state has increased the dividend tax from 10% to 16%. This measure is part of a long-term trend: Before 2020, the dividend tax was only 5%, and this is now the second increase in just a few years. As a result, this tax rate has doubled over the past five years.Although the 16% rate is still considered low—especially compared to other EU countries, where businesses face a 25% dividend tax along with additional social contributions—those who remember the 5% rate find this change particularly painful.
At the same time, the tax authorities have also tightened regulations for micro-enterprises. The previous €250,000 revenue cap has been cut in half, meaning that companies can now only remain in the low 1–3% corporate tax category if their revenue does not exceed €100,000
The structure is as follows:
Additionally, the status of a micro-enterprise still requires at least one full-time employee, who may be paid at minimum wage. As of 2025, this amount has been raised to 4,050 RON (approximately €800).