Through the third fiscal package (OG 8/2026), the government introduced a 3% income tax bonus for Romanians who earn income from independent activities, rents and others. However, individuals who rent premises to companies cannot benefit.
“The bonus is granted exclusively for the income tax established by the Single Declaration. In other words, the tax benefit is not only linked to the actual payment of the tax, but to the existence of a formal obligation to self-declare it”, claims Anamaria Chiru, tax consultant, Tax Partner within Dobrinescu Dobrev Tax Advisory.
Expert Anamaria Chiru: “An automatic exclusion effect”
“This conditioning produces an automatic exclusion effect for numerous categories of income made by natural persons, for which there is no obligation to declare through the Single Declaration, as the tax is withheld at source by the income payer (such as salary income, dividend and interest income obtained from Romania). For certain incomes, they must submit the Single Declaration only for CASS, and only if they exceed 6 minimum salaries,” says the expert.
In other words, even though those taxpayers are already compulsorily compliant through an income payer withholding mechanism, they are still excluded from the rebate.
“In this way, the owners who rent to legal entities do not have declaration obligations for these incomes with regard to the tax, which is withheld at source by the tenant. In this case, the taxpayer does not have the opportunity to “choose” whether to comply or not, the state already ensuring the effective collection of the tax, which is why it was no longer necessary to stimulate this category of taxpayers”, explained Anamaria Chiru.
Thus, the bonus is not granted for the tax already withheld at source, because these amounts have already been collected by the State and the taxpayers are, through the withholding mechanism, already compulsorily compliant.
In the specialist's opinion, the measure clearly aims at taxpayers who must manage their tax obligations themselves, i.e. submit the Single Declaration, as opposed to situations where the tax is withheld by the income payer. Thus, payments could be made sooner (April 15 instead of May 25), strengthening the efficiency of budget receipts.
