Noutăți privind impozitarea profitului aduse de Ordonanța de urgență a Guvernului nr. 8/2026
Recent Developments in Corporate Income Taxation Introduced by Government Emergency Ordinance No. 8/2026

Summary/Abstract: Government Emergency Ordinance No. 8/2026 introduces a comprehensive package of fiscal and budgetary measures aimed at fostering economic recovery by promoting productive investment, enhancing competitiveness, strengthening voluntary tax compliance, mobilizing domestic capital toward high value-added sectors, and supporting the development of a resilient and sustainable economy, with a direct impact on the business environment. Among its fiscal measures, the amendments to the corporate income tax regime, set out in Articles 6(1–14), 7, and 10 of the Ordinance, are significant. These amendments constitute the main focus of the present article. The legislative changes introduced by GEO No. 8/2026 encompass adjustments to the calculation mechanism of the minimum turnover tax, the expansion of the list of non-taxable income, new provisions governing the tax treatment of reserves, and the establishment of a revised capitalization threshold for classification as fixed assets. Furthermore, the Ordinance introduces several tax incentives designed to stimulate investment and innovation, including a tax credit for research and development expenditure, accelerated and super-accelerated depreciation, and an additional 50% deduction in determining taxable profit for expenses incurred in connection with the admission or continued listing of shares on the capital market. In addition, the Ordinance establishes a 3% corporate income tax bonus, available only to taxpayers meeting stringent voluntary tax compliance requirements. It also permanently sets the 25 June as the annual deadline for filing the corporate income tax return and paying the corresponding tax liability, following its temporary application over the previous five years.

• Details
• Contents