This amendment was introduced into the legislation as part of a package of changes proposed by a group of PDS deputies and approved by the Parliament on December 29, 2025. It concerns the transfer of cab drivers to the standard taxation regime.
The authors argued that the current special tax regime for cab drivers’ labor remuneration, which was introduced in 2018, has shown its inefficiency and discriminatory nature
When it was applied, situations were often created when an employer paid taxes and contributions to the budget in full for one working day of a driver. Because of what the driver, who combined the main job with the activity in the field of transportation in the cab mode, could not take advantage of exemptions. This forced them to conclude a service contract instead of an individual employment contract.
Although the change was originally to take effect from January 1, 2026, it was decided to give the cab transportation sector a six-month transition period. The proposal came from the chairman of the commission for economy, budget and finance and one of the authors of the parliamentary initiative, Radu Marian, during the second reading of the document.
The relevant amendments were made to the Tax Code, as well as to the Law on the State Social Insurance System and the Law on the amount, procedure and terms of payment of compulsory health insurance contributions.
According to these amendments, from July 1, 2026, the special tax regime in the field of cab transportation will be abolished, and employers will be obliged to switch to the standard norms of taxation of cab drivers’ activities.
