2026 fiscal changes

OUG 8/2026 represents one of the most extensive fiscal packages introduced in recent years, with direct impact on micro‑enterprises, corporate income taxpayers, investors, entities applying the VAT cash‑accounting regime, and individuals earning non‑salary income. The ordinance aims to support economic recovery, stimulate productive investments, and enhance fiscal discipline. Micro‑enterprises –

The increase in the maximum threshold for the health insurance contribution (CASS). Through Law no. 239/2025, published in the Official Gazette, Part I, no. 1160 of December 15, 2025, the annual calculation base threshold for CASS applicable to income from independent activities has been amended. What Changes? The maximum threshold