The tram ordinance was put up for public debate / Which taxes are reduced and which will increase from January 1

The Ministry of Finance put, on Monday evening, in public debate, the so-called Ordinance – train with a series of fiscal provisions, with direct effects on salaries, taxes, pensions, excises, local finances, state companies and social programs starting from January 1, 2026. The government could approve the project in Tuesday's meeting.

The project provides for freezes and clarifications in the area of ​​pensions and allowances. Also, for the year 2026, the project provides for the non-update of service pensions in 2026.

Instead, survivor's pensions granted according to Law no. 56/2020 are not explicitly included in the freezing regime, which creates the legal framework for indexing them with the average annual inflation rate.

See here the draft of the Emergency Ordinance on the amendment of the Fiscal Code, effective from January 1, 2026.

Reducing party subsidies

The project of the Ordinance – train provides for a 10% reduction in the expenses of the parliamentary offices. Also, subsidies for parties and national minorities will be reduced by 10%.

The minimum turnover tax is reduced

The project brings changes in the taxation of capital and companies:

• The minimum turnover tax (IMCA) is reduced from 1% to 0.5% in 2026. It will be completely eliminated from 2027.
• The additional tax in the oil and natural gas sectors (ICAS) will be completely abolished from 2027.
• The construction tax will be repealed beginning in fiscal year 2027.

A single rate of 1% is introduced for micro-enterprises, from January 1, 2026. Also, the rules regarding the employment ceiling and the determination of the taxable base are adjusted.

Increase in taxation on certain income of associates

The tax applied to the advantages granted to associates or participants of legal entities (goods, services or payments above the market price) increases from 10% to 16%, aligning with the level of tax on dividends.

The tax is still withheld at source, the measure to be applied from January 1, 2026.

Measures to combat evasion

Regarding combating evasion in the field of excisable products, the following provisions were introduced:

• The authorization of fiscal warehouses, importers and distributors will be done centrally, by an ANAF Commission.
• Compulsory authorizations are introduced for the import and export of energy products.
• Financial guarantees, monthly reports, strict creditworthiness criteria and checks on the origin of the funds are required.
• Harsh penalties and cancellation of permits are provided for non-compliance.

Minimum wage measures

With regard to the minimum wage, the Government proposes non-taxation and non-payment of contributions for 300 lei/month until June 30, 2026 and for 200 lei/month between July 1 and December 31, 2026.

The measure applies to full-time employees on the gross minimum wage. The income ceilings are set at 4,300 lei (first half of the year) and 4,600 lei (second half).

Meal vouchers, holiday vouchers and food allowance are excluded from the calculation of the ceiling.

Measures regarding RO e-Invoice and RO e-VAT

The project brings changes in fiscal digitization. The deadline for sending invoices in RO e-Invoice becomes 5 working days. The obligation also explicitly extends to the B2C relationship. Invoices issued to non-resident taxable persons, but registered for VAT purposes in Romania, are also included.

The obligation to respond to the “RO e-VAT Compliance Notice” is also repealed. RO e-VAT notices for input VAT taxpayers are suspended until September 30, 2026.

How income tax will be distributed to local authorities

The project also provides for the establishment of new quotas for the distribution of income tax to local authorities for the year 2026. The municipality of Bucharest receives a distinct distribution regime.

Local authorities can contract loans from the Treasury of up to 700 million lei, including for heating and PNRR projects.

Continue the “Healthy Meal” and increase the allowance

The “Healthy Meal” program continues in 2026. The daily allowance increases by 10%, to 16.5 lei/beneficiary, the total allocated budget being 1.53 billion lei.

The program covers 171 course days.

The draft also contains stricter rules for state-owned companies on wages, performance and restructuring in the event of losses, as well as removing some reporting obligations for state-owned companies.