Romania has published Emergency Ordinance No. 8 of 24 February 2026 in the Official Gazette, which includes a broad package of fiscal and investment measures for economic recovery. The measures include:
- A 3% bonus for the 2025 fiscal year granted to taxpayers that pay their annual profit tax, micro-enterprise tax, or individual income tax in full and on time, with the bonus allowed to be used to offset other taxes;
- A new optional tax credit for R&D activities, calculated as 10% of eligi…