Cabot Transfer Pricing

Tax Changes Applicable Starting January 1, 2025 – What You Need to Know16 January 2025

The year 2025 brings significant tax changes that will influence how companies conduct their activities and manage their tax obligations. This newsletter is designed to help you understand the new regulations and prepare accordingly.

1. SAF-T:

· 2025 is the year of SAF-T reporting implementation for small taxpayers.

2. Changes to the microenterprise regime:

· The income threshold for applying the microenterprise regime was reduced in 2025 to 250,000 lei, and starting January 1, 2026, to €100,000.

· The condition of a maximum of 80% of revenue from consultancy and/or management was removed.

· The application of the 3% rate was extended to the following CAEN codes: 6210 – Custom software development activities (client-oriented software), 6290 – Other IT service activities, 5611 – Restaurants, 5612 – Mobile food service activities, 5622 – Other catering services n.e.c.

3. Dividend tax:

· The tax on dividend income increases from 8% to 10%.

4. Income tax and social contributions:

· The tax facilities for employees in IT, construction, agriculture, and the food sector were eliminated.

· For salaries corresponding to the period January – December 2025, a tax exemption on income tax and social contributions of 300 lei/month was introduced for employees working based on an individual employment contract, full-time, at their main position, if the following conditions are met:

· The gross monthly base salary established according to the individual employment contract, excluding bonuses and other allowances, is equal to the national gross minimum salary guaranteed by government decision, in force in the month corresponding to the income. (The condition is not considered met if, during the period between the entry into force of OUG no. 156/2024 and December 31, 2025, the level of the gross monthly base salary established according to the individual employment contract, excluding bonuses and other allowances, is reduced.)

· The gross income earned from salaries and salary-like incomes, excluding the value of meal vouchers, vacation vouchers, and food allowance granted under the same individual employment contract for the same month, does not exceed 4,300 lei, inclusive.

5. “Pillar Tax”:

· The tax on special constructions is reintroduced, at a rate of 1% of the value of constructions existing in the taxpayers’ assets as of December 31 of the previous year, minus the value of constructions for which building tax is owed.

The year 2025 comes with fiscal challenges but also opportunities for better organization of financial activities. Our team of tax experts is ready to support you in implementing the new rules and help you avoid fiscal risks.

 

Contact us!

Cabot Tax – Experts in Taxation and Consultancy
📞 Phone: 0751 205 734
📧 Email: csaulescu@cabot-tp.ro
🌐 Website: https://cabot-tp.ro/en/

Cristina Săulescu

Tax & Transfer Pricing Partner

Contact

  • Bulevardul Aviatorilor, nr 47,
    Sector 1, Bucuresti, 011853
  • +40 727 713 486

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