VIDEO // Business environment targeted by new tax measures

The business environment could benefit from a new package of tax facilities starting in 2026. The Parliament's Committee for Economy, Budget and Finance today approved a draft law aimed at stimulating investments, reducing the administrative burden for small enterprises, and eliminating ambiguities in tax legislation.

The document was drafted by a group of PAS deputies, including Radu Marian, Victoria Belous, Veronica Briceag, Alic Baraboi, Dorian Istratii and Ilie Ionaș, and provides important adjustments in several economic areas.

One of the most significant changes is the extension of the zero rate on undistributed profit into 2026. The facility will apply to companies with an annual turnover of up to 100 million lei and a maximum of 249 employees. This measure encourages reinvesting profit in business development, as happened in the 2023–2024 period when over 7,000 companies benefited from this mechanism.

The benefit will not apply to individual enterprises and peasant farms, residents of free economic zones, residents of Giurgiulesti International Port, residents of Marculesti International Airport, and IT Park companies.

Additionally, producers of renewable energy will be able to deduct the expenses incurred for the free transmission of electric installations, power lines, and transformer stations. The measure targets the improvement of energy infrastructure and the acceleration of the transition to clean energy.

The project introduces an important novelty for individuals: the possibility to deduct up to 20,000 lei annually for expenses related to studies or professional training. Deputies claim that this measure will encourage investments in human capital and the development of professional skills.

To simplify the economic activity of small enterprises, the project provides for increasing the VAT registration threshold from 1.2 million to 1.5 million lei. Thus, thousands of SMEs are expected to benefit from a significant reduction in administrative obligations and tax compliance costs.

If the project is adopted by Parliament, the changes will come into effect on January 1, 2026.