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Micro-enterprises in 2026: monitor the conditions throughout the year
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Eligibility for the micro-enterprise regime is not a one-off check at the start of the year. Exceeding the revenue threshold, changes in staffing or changes in the shareholder structure may require a switch to corporate income tax during the 2026 financial year.
Eligibility for the micro-enterprise regime is not a one-off check at the start of the year. Exceeding the revenue threshold, changes in staffing or changes in the shareholder structure may require a switch to corporate income tax during the 2026 financial year.
Is your company still paying micro-enterprise income tax? With Q3 2026 now closed, this is a good moment to confirm with your accounting team that the tax regime applied still reflects the company's actual circumstances.
The review must cover both the company’s own revenue and the relevant revenue of its linked enterprises, the employee requirement and the other statutory conditions.
A review carried out only at 31 December may reveal an obligation to change tax regime when it is already too late.
Key figures for 2026
| Item | Rule |
|---|---|
| Tax rate | 1% for all eligible micro-enterprises. |
| Annual threshold | EUR 100,000, including the relevant revenue of linked enterprises. |
| RON equivalent | RON 509,850, translated at the exchange rate of RON 5.0985/EUR applicable on 31 December 2025. |
| Employee requirement | At least one full-time employee, or an equivalent arrangement permitted by law. Specific rules apply to management and directorship (mandate) contracts. |
| Threshold exceeded | Corporate income tax applies from the quarter in which the threshold is exceeded. |
| Sole employee leaves | If the employee is not replaced as required by law, corporate income tax applies from the quarter following the one in which the employment ended. |
The threshold is tested on a cumulative, year-to-date basis
It is not enough for the company’s own revenue to be below the threshold. You also need to identify linked enterprises as defined by the Fiscal Code and the revenue that must be aggregated, which in certain cases includes the revenue or the flat-rate income (income norm) from activities carried out as a PFA (sole trader).
Example: two companies with a common shareholder
The same shareholder owns 100% of both Company A and Company B.
Company A pays micro-enterprise income tax, while Company B pays corporate income tax.
Year-to-date turnover at the end of Q3 2026 is as follows:
| Company | Turnover |
|---|---|
| A | RON 300,000 |
| B | RON 240,000 |
| Total | RON 540,000 |
The combined total exceeds the 2026 threshold of RON 509,850. The fact that Company B pays corporate income tax does not exclude its revenue from the threshold test for Company A.
Assuming the threshold is exceeded for the first time in Q3, Company A becomes liable to corporate income tax from 1 July 2026, for the whole of Q3.
The earlier quarters remain taxed under the micro-enterprise regime. Corporate income tax is charged on taxable profit, not on turnover.
When the change of tax regime takes effect
| Event | Corporate income tax applies |
|---|---|
| Threshold exceeded, either by the company alone or when aggregated with linked enterprises | From the quarter in which the threshold is exceeded. |
| Annual financial statements for the previous financial year not filed on time, where filing was required | From the quarter in which the condition ceases to be met. |
| Sole employee leaves and is not replaced as required by law | From the quarter following the one in which the employment ended. |
| Commencement of an excluded activity under Article 47(3)(f)–(i) of the Fiscal Code | From the quarter in which the activity commences. |
| Holdings of more than 25% in several micro-enterprises, in the circumstances set out in Article 52(7) of the Fiscal Code | The companies designated to leave the regime apply corporate income tax from the quarter in which the situation arises. |
| Conditions not met at 31 December | From 1 January of the following year. |
| Voluntary election for corporate income tax | From the following financial year. |
The table summarises the most common situations; special cases should be checked against the applicable provisions. The change of regime must also be reflected in the company’s tax registration profile (fiscal vector) by filing a notification of changes within the statutory deadline.
What we recommend after the Q3 close
Review with your accountant the year-to-date threshold position, the list of linked enterprises, any changes in the shareholder structure, the status of employment contracts and whether the financial statements were filed on time. Make sure that any switch to corporate income tax was made from the correct quarter and properly declared.
A return to the micro-enterprise regime is possible again, by election, from the financial year following the one in which the statutory conditions are met. This does not remove the obligation to leave the regime once the conditions cease to be met.
The Soter & Partners team would be pleased to review your company’s position and help clarify more complex cases involving the micro-enterprise tax regime.
We wish you every success!
Author: Mihaela Rișco-Martin, EMBA — Accounting Senior Partner, Soter & Partners
