Impozit pe profit
Profit tax

Summary/Abstract: This paper analyzes recent aspects of profit tax and the minimum tax on turnover (IMCA) in Romania, including the legislative amendments applicable in 2026. Practical situations concerning foreign legal entities delivering goods through Romania, the calculation of IMCA, and the transition from the micro-enterprise regime to profit taxation are examined. Additionally, deductible expenses, construction tax, the treatment of interest income, and the use of fiscal reserves are discussed.

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