Among the eight state aid schemes provided in OUG nr. 8/2026 (Emergency Government Ordinance no. 8/2026), one has the most friendly entry threshold for medium-sized companies: the scheme for investments in research and development of high technologies, publicly promoted by the Ministry of Finance under the name TechUp Romania.
Thresholds: 5 to 50 Million EUR
The Ordinance establishes a minimum investment value of 5 million EUR and a maximum of 50 million EUR. It is the only scheme in the package with such a low minimum threshold — for comparison, schemes in the manufacturing industry start at 50 million, and those for critical raw materials at 75 million.
Eligible expenses are costs without VAT related to the creation or acquisition of tangible and intangible assets, plus other eligible costs according to European legislation.
What the Support Looks Like: Grant plus 200% Deduction
The formula in the ordinance combines two things that are usually mutually exclusive: a grant from the state budget and an additional 200% deduction related to eligible expenses for tangible and intangible assets, which reduces the taxable base for calculating corporate income tax.
Translated: for every leu of eligible expenditure, your taxable base is reduced by two EUR — but all within the limit of the maximum allowed state aid intensity. The maximum intensity is determined according to the regional aid map and applicable European regulations, so the actual percentage differs depending on the region where you invest and the size of the company.
This capping is important. You cannot sum grant and deduction indefinitely: their combination cannot exceed the permitted intensity. The concrete calculation of the cap will result from the Government Decision approving the scheme.
The Two Components of the Program
- Component I — Research-Development: financing through a grant from the state budget, combined with the 200% tax deduction for research-development expenses.
- Component II — Production: grant for the initial investment in production capacities, through tangible and intangible assets.
The declared logic of the program is not to stop at the laboratory: the research result must reach a production capacity that generates added value in Romania.
Targeted Sectors
- Digital — advanced computing, artificial intelligence, microelectronics.
- Life Science — biotechnology, agri-tech, precision medicine.
- Energy — green energy, storage, climate technologies.
- Mobility & Space — autonomous systems and space technologies.
- Industry 4.0 — advanced materials and modern industrial production.
Budget and Calendar
The Ordinance allocates a budget of 1.05 billion euros to the scheme, and financing agreements can be issued during the period 2026–2032. The Ministry of Finance is the provider and administrator. In the version put up for public debate in May 2026, the program was presented with an annual budget of approximately 759 million EUR and an estimated total value of about 5.3 billion EUR.
Applications for financing agreements are analyzed in chronological order. There is no scoring grid to save you if you submit late — speed and the quality of the file matter.
Where the Program Is Now
The scheme is not yet operational. The draft Government Decision was launched for public debate in May 2026, and on August 11, 2026, the Legislative Council issued a negative opinion on it. This does not mean the program stops, but it means the text will be rewritten and the actual launch of the call will be delayed.
How to Prepare Until Launch
- Define your project in terms of technological outcome, not as a list of equipment. Schemes of this type are scored on innovation, not on the volume of acquisitions.
- Check your alignment with the fields above before investing in consulting. A project that does not align with any of the five verticals cannot be eligible.
- Prepare the business plan for the implementation period plus five years after completion — this is the standard requirement in the ordinance for all schemes.
- Account for research-development expenses separately from the rest of the activity. The 200% deduction applies to documented eligible expenses, not to estimates.
- Follow the publication of the Government Decision. Since it involves chronological order, the first few weeks after the call opens are the ones that count.
The information reflects the text of OUG nr. 8/2026 and the draft Government Decision under review in August 2026. Final conditions may differ from the version put up for public debate.