Currently, the rate is set at 1% of income. The minimum payment is tied to the national minimum wage. Today, that minimum is 3,000 lei.
However, this proposal applies only to individuals registered with the State Tax Service by July 1, 2026. After that date, new entrepreneurs will not be able to register under this tax regime. They will need to register under one of the existing tax regimes.
These proposals are included in the draft budget and tax policy for 2027.
In this context, amendments to the Law on Business Patents have also been proposed. Starting in 2027, patents will be issued or renewed only if the applicant has carried out activities under the patent for at least 6 months during the past year.
As the authors of the proposed changes explain, these changes will streamline and simplify the system of tax regimes. Currently, there are more than 10 such regimes, with differentiated income tax rates and varying tax bases. This has made the tax system excessively complex, increasing administrative costs and reducing its transparency.
