Romania

Corporate Income Tax in Romania

Romanian company tax in tax year 2026 (calendar year): who pays profit tax (impozit pe profit) and who may use the micro-enterprise turnover tax (impozit pe veniturile microîntreprinderilor). Covers the 16% profit tax rate, the 1% micro tax with its EUR 100,000 revenue ceiling and one-employee rule, the minimum turnover tax (IMCA) for companies above EUR 50 million at 0.5% for 2026 and its end on 31 December 2026, the taxable base, limited and non-deductible expenses, the sponsorship credit, losses (5 years, 70% cap), the interest limit (30% of EBITDA, EUR 1 million safe harbour), quarterly payments, the D101 return due 25 June, 16% dividend tax, and interest and penalties. Trigger phrases: Romanian corporate tax, impozit pe profit, microintreprindere 2026, D101, IMCA, SRL tax Romania. Out of scope: ro-cross-border, ro-income-tax, ro-payroll-social, ro-cas-cass, ro-vat-return, ro-company-formation.