Through Package 3 of measures (OG 8/2026), the government introduced a 3% income tax bonus for Romanians who earn income from independent activities, rents and others, but the measure does not apply to individuals who rent premises to companies, warn the consultants.
The 3% bonus does not apply to individuals who rent premises to companies
“The bonus is granted exclusively for the income tax established by the Single Declaration. In other words, the tax benefit is not only related to the actual payment of the taxbut by the existence of a formal obligation to self-declare it. 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, since the tax is withheld at source by the payer of the income (such as income from wages, income from dividends and interest obtained from Romania). For certain incomes, they must submit the Single Declaration only for CASS, and only if they exceed 6 minimum wages“, claims tax consultant Anamaria Chiru.
In other words, even though those taxpayers are already compulsorily compliant through an income payer withholding mechanism, they are still excluded from the rebate.
“Thus, owners who rent to legal entities do not have declarative obligations for these incomes in terms of tax, which is withheld at source by the tenant. In this case, the taxpayer does not have the possibility to “choose” whether to comply or not, the State already ensuring the efficient 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.
A draft order of the President of ANAF for the approval of tax registration forms of taxpayers and types of tax obligations introduced in the Single Declaration (form 212) a checkmark through which Romanians who had incomes such as PFA, independent activities, rents, crypto and other such incomes on their own account can benefit from the 3% tax rebate.
