IT · ROMANIA · 2026
The Romanian IT tax rules changed.
Here’s what founders and CFOs need to know.
The salary exemption is gone. The micro-enterprise window is closing. VAT and dividend tax are up, and ANAF now sees every invoice in near real time. This playbook shows founders and CFOs exactly what changed, what it costs, and how to stay compliant from startup to scale-up.
WHAT’S INSIDE
Built to be read once and forwarded to your board
Six parts, structured around the decisions you actually face as the company grows. Specific numbers throughout, no filler.
1. The new tax landscape
Every rate change side by side, with the sector-specific traps for IT.
2. Payroll & compensation
The 33% benefits envelope and qualifying ESOPs after the exemption ended.
3. Accounting & compliance
RAS vs IFRS, the full ANAF filing calendar, and SAF-T readiness.
4. Startup to scale-up
Stage-by-stage finance setup and the six most expensive founder mistakes.
5. International expansion
Subsidiary vs branch, permanent-establishment risk, treaty rates.
6. The full change list
All thirteen 2025–2026 changes with dates, sources and effective details.
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Romania still makes sense as a base. The change is that running an informal finance function now carries real risk, whereas three years ago the consequences were mostly minor.
Know exactly what changed before your next filing
Download the playbook and plan your 2026 structure with the numbers in front of you.
This material is provided for general information only. It offers a practical overview and does not cover every situation, and it is not a substitute for tailored professional advice. Regulations change frequently and their application depends on your specific circumstances, so the content may not be complete or fully current at the time you read it. Before acting on anything with legal, tax, or financial consequences, confirm the current requirements with a qualified BPiON specialist. BPiON accepts no liability for decisions made solely on the basis of this material.
