1% micro tax for SRL in 2026: EUR 100,000 ceiling, conditions, 90-day employee rule & Form 100

Lexter’s blog covers SRL incorporation, post-certificate steps (SPV, e-Factura), PFA vs SRL choice, director remuneration (mandate, dividends), VAT, and ONRC amendments. The micro-enterprise regime is mentioned briefly, but searches for “SRL micro tax 1% 2026”, “EUR 100,000 ceiling”, “micro enterprise conditions”, “mandatory employee 90 days”, and “Form 100 micro” remain among the most frequent right after the ONRC certificate — without a dedicated guide.

This article covers five dominant topics: (1) the single 1% rate and cumulative conditions, (2) the EUR 100,000 ceiling and how it is calculated, (3) the employee/mandate obligation and deadlines under Emergency Ordinance 8/2026, (4) 1% micro vs 16% profit tax, (5) Form 100, Form 700, and the fiscal calendar. Data updated as of 9 July 2026.

From 1 January 2026, micro-enterprises pay a single 1% income tax on turnover (Emergency Ordinance 89/2025 — the 3% rate was removed). Tax is calculated on total revenue, not profit: expenses do not reduce the base, which makes the regime attractive when net margins are high and deductible costs are low.

Conditions are checked cumulatively. Losing even one triggers 16% profit tax from the following quarter (or from the date set by law for that situation). There is no “partial micro” — either you are micro at 1% on all eligible revenue, or you pay 16% on profit.

The EUR 100,000 ceiling is checked on prior-year turnover at the BNR exchange rate on 31 December of that year. For a newly incorporated SRL in 2026, the condition is that estimated revenue stays below the ceiling throughout the first year.

If your company is linked to other legal entities (same major shareholder, common control, etc.), revenue is aggregated when checking the ceiling — you cannot “split” turnover across several SRLs in the same group to stay under EUR 100,000.

Emergency Ordinance 8/2026 (effective 25 February 2026) adds two important clarifications: revenue from sale of fixed assets and land is excluded from the EUR 100,000 ceiling calculation; companies that left the micro regime may return to 1% from the start of a calendar year if all conditions are met again, via Form 700.

Breaching the ceiling during the fiscal year automatically switches you to 16% profit tax from the quarter after the breach is identified. Monitor turnover quarterly, not only at year-end.

The employee condition remains mandatory for all micro-enterprises in 2026 — removing the 3% rate via Emergency Ordinance 89/2025 did not remove this requirement. Without an employee or minimally remunerated mandate, the company pays 16% profit tax regardless of the revenue ceiling.

For SRLs registered at ONRC from 25 February 2026 (Emergency Ordinance 8/2026 effective date), the deadline for the first employee or director management contract is 90 calendar days inclusive from registration date. Companies incorporated before that date had 30 days from registration.

From 1 July 2026, the national minimum gross wage is RON 4,325/month (Government Decision 146/2026), up from RON 4,050 until 30 June. The director’s management contract must provide remuneration at least at this level to equal full time — see our dedicated director remuneration guide for mandate vs employment details.

If the sole employee leaves or the mandate ends, you have 30 calendar days to hire a replacement (indefinite or fixed-term contract of at least 12 months) or re-sign the director’s mandate at minimum. Emergency Ordinance 8/2026 clarifies that suspending an employment contract for up to 30 days once per year does not break the micro condition if other conditions are maintained.

1% micro: quarterly tax on total revenue, no expense deduction. Attractive when turnover is moderate, gross margin is strong, and fixed costs are low (IT, consulting, services). Downside: employee/mandate obligation (~RON 4,400/month total employer cost at July 2026 minimum) and no deductibility for large expenses.

16% profit tax: applies to taxable profit (revenue minus deductible expenses). Attractive when you have high costs — goods, raw materials, rent, equipment — or when you exceed the EUR 100,000 ceiling anyway. No mandatory employee, but extracting profit to shareholders involves dividends taxed at 16% (2026) plus CASS at thresholds.

Illustrative example (July 2026): SRL with RON 600,000 annual revenue and RON 450,000 deductible expenses → RON 150,000 profit. 1% micro: ~RON 6,000 income tax (+ ~RON 52,800/year mandate cost). 16% profit: ~RON 24,000 profit tax. Micro may still be cheaper overall only if mandate cost is offset by tax difference and simplicity — exact figures require an accountant.

Switching from micro to profit or vice versa is communicated to ANAF via Form 700. The annual option deadline (entering/leaving micro on 1 January) is 31 March of the fiscal year. If you stay micro without changes, you do not file Form 700 merely to maintain status.

Micro-enterprises file Form 100 (micro-enterprise income tax) quarterly, by the 25th of the month following the quarter: 25 April (Q1), 25 July (Q2), 25 October (Q3), 25 January of the following year (Q4). The 1% tax is calculated on revenue earned in the reported quarter.

Form 700 (tax vector mentions declaration): mandatory when switching from profit to micro or vice versa, when changing data relevant to tax regime, or when returning to micro after a profit period (Emergency Ordinance 8/2026). Filed in SPV with qualified e-signature.

Related obligations: Form 112 if you have employees or remunerated mandate; annual financial statements (Form 101) — indicative deadline 25 June for the prior year; RO e-Factura regardless of micro/profit regime; VAT separately if you exceed the RON 395,000 threshold (see dedicated VAT guide).

As of 9 July 2026, the next relevant micro deadline is 25 July 2026 — Form 100 for Q2 (April–June) and payment of the related tax. Check your company’s personalized calendar in SPV.

Follow these steps depending on company stage:

Lexter helps with SRL incorporation — articles of association, ONRC data, beneficial owner. It does not choose your tax regime, hire employees, sign management contracts, or file Form 100.

At incorporation you may indicate micro intent in initial tax documents, but maintaining conditions (employee, ceiling, declarations) remains your and your accountant’s responsibility after the ONRC certificate.

Informational guide as of 9 July 2026. Emergency Ordinances 89/2025 and 8/2026, Government Decision 146/2026, Tax Code, and ANAF procedures may change. Verify anaf.ro and current law. Not tax or accounting advice.