These and other changes are contained in a large package of amendments to the tax legislation, which were approved in the final reading by MPs on July 3. According to the authors, the rush to adopt dozens of amendments to several basic legislative acts was explained by the need to adjust the tax base to better adapt it to current economic realities. The tax policy for 2026 will be approved by the new government and parliament.
First of all, the changes provide for additional tax deductions for entrepreneurs. The list has been expanded by the right to deduct employer’s expenses when purchasing vacation vouchers for employees – in the amount of 50% of the average wage in the economy. There is also provision for reimbursement of employees’ expenses for accommodation in tourist facilities of the country. And for alternative childcare services.
For agrarians, the obligation to use a tax regime that facilitates the payment of social insurance contributions has been relaxed. Farmers can apply it if 70% of their sales come from the agricultural sector. Until now, this share had to be at least 95%. In this case, they can claim a 6% social security contribution from the state budget.
In addition, income tax will not be levied on the income of non-resident individuals purchasing state and municipal securities. VAT payment is canceled for cars sold on the basis of financial leasing agreements concluded before January 1, 2026. Income tax and allowances for young people working in strategic industries will not be subject to income tax.
The draft also provides for compensation of transportation and housing expenses for civil servants, medics and pharmacists working in state health care institutions.
Another important amendment for taxpayers concerns the new transfer pricing system. Namely, the minimum transaction amount for reporting to the STS is set at 20 million lei.
