These proposals are included in the draft budget and tax policy for 2027.
Accordingly, starting in 2027, registration of entrepreneurs under regimes such as professional activities in the fields of justice and healthcare, individual enterprises (including peasant [farmer] households), and independent entrepreneurs in the trade sector will be abolished. Only individuals registered by December 31, 2026, will be able to retain their status. New entrepreneurs will have to choose other tax regimes.
Previously registered entrepreneurs will be able to continue operating under their current status; however, adjustments to their tax base and tax rates are planned.
A new tax scale is proposed: 7% for annual income up to 1 million lei and 15% for income above that amount. The basis for calculating income tax will be gross income received from all sources during a single tax period, excluding deductions and exemptions.
Currently, the income tax rate for sole proprietors and professional activities is 12%, with the right to deduct incurred expenses.
At the same time, preferential tax regimes for residents of free economic zones and the IT Park will remain in effect until the expiration of the guarantee period.
