The government approved the Train Ordinance on taxes for 2026. What are the main provisions announced by the Minister of Finance

The Minister of Finance Alexandru Nazare announced, on Tuesday evening, the adoption of the Train Ordinance, which includes several fiscal provisions. According to the minister, the most important measure is the reduction of the turnover tax from 1%, as it was at present, to 0.5% for the year 2026. From 2027, this tax is to be eliminated.

A unique 1% quota for micro-enterprises will also be introduced. All micro-enterprises under 100,000 euros will no longer pay 3%, but 1%, said Nazare.

“It is a very important simplification measure, because in 2026 there would have been two quotas for micro-enterprises, one up to 60,000 euros and another between 60,000 and 100,000 euros, a difficult system to apply,” said the finance minister.

Subsidies for parties are reduced. Other measures included in the Train Ordinance

• The ordinance provides for the reduction of subsidies for political parties and the amounts granted for minorities. In the version submitted to public debate, a 10% reduction was foreseen.
• The normative act also provides for the introduction of stricter expenditure control and financial responsibility rules at the level of public enterprises.
• The construction tax, the so-called pillar tax, will be repealed starting from fiscal year 2027.
• RO E-TVA mechanisms have been simplified, respectively to reduce administrative burdens through a more efficient fiscal control. It has been clarified how the VAT and pre-filled statements will be made.
• The ordinance provides for the authorization in the field of excisable products, centralizes their authorization at the ANAF level and creates the possibility of risk assessment of each of them, administrators, associates and the source of funds, by reinstating the authorization commission.
• Thus, financial guarantees are introduced for importers and distributors of energy products to cover the state's risk of non-payment of VAT or excise duties.

The tax on solariums is postponed for one year

Alexandru Nazare specified that the application of the tax on greenhouses and solariums was removed from the version approved by the Government. More precisely, the application of the tax on solariums is extended until 2027.

Also, at the request of the Minister of Health, Alexandru Rogobete, the extension of the point increase for specialized outpatient clinics from January 1 was cancelled. Thus, the value of the outpatient point increases to 6.5 lei from January 1, 2026.

Minimum wage measures

The project provides measures for employees with the minimum salary: the non-taxation of a part of the salary is extended, to increase the net incomes of people with low incomes (300 lei until June 30 and 200 lei from July until the end of 2026).

Also, social support measures for vulnerable consumers are extended until 31 December 2026, with fairer eligibility rules to ensure continuity of aid and combat energy poverty.

Rules were also established for the continuation of the “Healthy Meal” program until the 2026 budget is approved.

Provisions for local authorities

The ordinance also provides for support measures for local public authorities, through loans from the treasury for PNRR projects.

“Here we are discussing treasury loans for PNRR projects, we are talking about an amount of almost 500 million lei which from the treasury can be allocated for the co-financing of PNRR projects in charge of local administrations with a deadline of June 30, 2026”, said the minister.

Also, town halls with centralized systems can receive up to 200 million lei to cover the costs of production and supply of heating agent, including payment of arrears and losses, until March 31, 2026.