Starting from January 1, 2026, individuals who carry out independent economic activities will be able to operate under a new special fiscal regime, reports IPN.
The regime is intended for resident individuals who provide services individually, without constituting a legal entity, with 40 types of economic activities being eligible. The fiscal regime will be granted from the moment the state identification number is assigned by the Public Services Agency, and the person is automatically registered for fiscal, social, and medical purposes.
The single tax is set at 15% for annual incomes of up to 1.2 million lei, and for the amount that exceeds this limit, a rate of 35% is applied. The tax concurrently covers fiscal obligations, social contributions, and health insurance premiums.
At the same time, independent entrepreneurs will not keep accounting records and will not submit fiscal or statistical reports, the record of activity being carried out by the State Fiscal Service.
The single tax will be calculated and paid monthly.
