Taxpayers subject to the corporate tax system, micro-enterprise tax and specific tax
system may benefit from reductions of annual income tax / microenterprises income
tax /specific tax, subject to the fulfillment of certain conditions.
Taxpayers subject to the corporate tax system, micro-enterprise tax and specific tax system may benefit from reductions of annual income tax / micro-enterprises income tax /specific tax, subject to the fulfilment of certain conditions.
reduction of 2% if the accounting equity presented in the annual financial
statements / accounting reports for permanent establishments, in the year for
which the tax is due, is positive ; for taxpayers which according to the law, are
obliged to constitute share capital, the equity must also meet the condition of being equal or higher than half of the subscribed share capital;
reductions between 5% – 10%, if the taxpayer registers an annual increase in the
adjusted equity in the year for which the tax is due compared to the adjusted
equity recorded in the previous year and at the same time the condition presented
at the point a) is fulfilled. The tax reduction percentage is granted according to the
intervals of annual increase of the adjusted equity;
reduction of 3%, in the situation of an annual increase of the adjusted equity with a percentage between 5% and 20% in the period 2022 – 2025 (the Ordinance provides the annual value of the growth percentages) compared to the adjusted equity registered in 2022. The reduction is applied starting with 2022, respectively with the modified fiscal year starting in 2022; condition presented at the point a) is fulfilled.
