The state aid schemes from OUG nr. 8/2026 (Emergency Government Ordinance no. 8/2026) are targeted at a limited number of companies. However, the amendments made to the Tax Code by the same ordinance apply immediately and to almost everyone. These are the three that matter most for an SME.
1. Super-accelerated depreciation: 65% in the first year, only in 2026
For new assets purchased or produced and put into service between January 1 and December 31, 2026, a super-accelerated depreciation method can be applied:
- In the first year of use, depreciation can reach up to 65% of the tax value as of the date of entry into the patrimony.
- In subsequent years, depreciation is calculated by relating the remaining value to the remaining normal useful life.
The facility does not apply to any asset. It is limited to subgroup 2.1 — technological equipment, specifically machines, tools, and work installations — and to subgroup 2.4 — animals and plantations.
For fixed assets in progress started by December 31, 2025, the rule applies only to the value corresponding to assets actually put into service during 2026.
Attention to accumulation: taxpayers who apply the tax exemption on reinvested profit cannot, as a rule, opt for accelerated or super-accelerated depreciation for the same assets. However, there is an exception for the year 2026 — if the exemption applies to technological equipment in subgroup 2.1, as well as to computers and peripheral equipment, the classic accelerated depreciation can be chosen. But not the super-accelerated one. The distinction is subtle and worth checking with an accountant before recording.
Being a window open only for 2026, the commissioning schedule becomes a tax decision, not just an operational one.
2. Fixed asset threshold rises to 5,000 EUR
An asset is considered a depreciable fixed asset if, at the date of entry into the patrimony, it has a tax value equal to or greater than 5,000 EUR. Previously, the threshold was 2,500 EUR.
Practical consequence: acquisitions under 5,000 EUR are expensed directly, instead of being depreciated over years. For a company that frequently buys low-value equipment — laptops, tools, furniture — this means immediate deduction and less bookkeeping bureaucracy.
For already existing assets, a transitional rule has been provided: the remaining undepreciated tax value of fixed assets with an entry value between 2,500 and 5,000 EUR, held in the patrimony at December 31, 2025, is recovered over the remaining normal useful life. It is not suddenly written off as an expense.
The 5,000 EUR threshold is updated annually, based on the inflation index, by Government decision.
3. Micro-enterprises: what has actually changed
First clarification, because there is much confusion circulating: OUG nr. 8/2026 does not change the tax rate for micro-enterprises. The 1% flat rate and the elimination of the 3% rate come from the previous package, applicable from January 1, 2026. What the February ordinance changes are the eligibility rules.
- The revenue threshold is the EUR equivalent of 100,000 euros, at the exchange rate valid at the close of the financial year.
- Exceeding the threshold during the year triggers corporate income tax starting with the quarter in which the excess occurred.
- The threshold is checked by aggregating the company's revenues with those of linked enterprises. "Multiple small LLCs" type structures no longer function as before.
- The calculation base is the turnover defined according to applicable accounting regulations. Additionally, if during the year the company transfers more than one asset from any subgroup or more than one plot of land, the income from these transfers is added to the threshold calculation.
Employee condition, relaxed in three situations
Here the ordinance brings good news for small firms that lost the micro regime for administrative reasons.
- Newly established companies have 90 days from registration to meet the employee condition.
- If the employment relationship is suspended, the condition is considered met if the suspension lasts less than 30 days and it is the first such situation in the fiscal year.
- If the employee is on leave for temporary incapacity for work, the condition remains met as long as the cumulative period for the entire fiscal year does not exceed 30 days.
- Upon termination of the employment relationship, the condition is considered met if, within 30 days, a new employee is hired with an indefinite term contract or a fixed-term contract of at least 12 months.
Also for micro-enterprises: for the fiscal year 2026, the condition regarding the submission of annual financial statements is considered met if they have been submitted by March 31, 2026, inclusive. Failure to submit on time triggers the transition to corporate income tax from the quarter in which the condition is no longer met.
Other useful changes from the same ordinance
- Threshold for cash-accounting VAT: 5,000,000 EUR for the period March 1 – December 31, 2026, and 5,500,000 EUR starting January 1, 2027.
- The deadline for submitting the annual corporate income tax return becomes June 25, applicable starting with the return for the year 2026.
- A 3% bonus for taxpayers who have filed all returns and fully settled their obligations on time, applicable to the tax related to the 2025 fiscal year. Income from the bonus granted by the tax authority is not included in the taxable base of micro-enterprises.
Three things to do this month
- Check if you have equipment in subgroup 2.1 that can be put into service by December 31, 2026 — the window for 65% will not repeat.
- Recalculate the micro threshold aggregated with linked enterprises. If you are close to 100,000 euros, the decision is made now, not in December.
- Update the asset capitalization policy to the new 5,000 EUR threshold.
Article prepared based on the text of OUG nr. 8/2026 as published in the Monitorul Oficial (Official Gazette). It does not constitute tax advice; specific application should be determined together with the company's accountant or tax consultant.