The year 2025 brings a series of major fiscal changes, with a direct impact on companies, individuals and public institutions. The draft law aims to increase Romania's financial sustainability and correct budgetary imbalances, in line with the commitments assumed through the PNRR and international recommendations. In this article, we briefly analyze the most important fiscal measures 2025-2026, their effects and what taxpayers need to know.

1. Dividend Tax Increases

One of the most important measures is increase in dividend tax from 10% to 16%. The new rate will enter into force on January 1, 2026 and will apply to both individuals and legal entities. Interim dividends distributed in 2025 will remain taxed at the old rate of 10%.

What does it mean for you: Entrepreneurs and investors will bear a higher tax burden for profit distribution.

2. Additional Fees for Banks

Credit institutions will pay a higher additional tax on turnover: 2% until mid-2025, then 4% from July 2025 and 4% indefinitely from January 1, 2026.

Purpose: Increase in budget revenues, especially from sectors with consistent profits.

3. Health Contribution for Pensions

From August 1, 2025, pensions exceeding 3,000 lei/month will be subject to cassia (Health Insurance Social Contribution). The total exemption so far is thus eliminated. At the same time, the taxable base of pensions is adjusted by the non-taxable amount and the CASS due.

4. Elimination of Co-Insured Exemptions

The CASS exemption for husbands, wives and parents without their own income is eliminated. They will only be able to be co-insured if the holder pays the contribution (10% applied to 6 gross minimum wages). The exemption is maintained only for oncological patients and disabled people.

5. Higher Taxation on Gambling

From August 2025, gambling winnings will be taxed more heavily:

  • 10% for winnings of up to 10,000 lei,
  • 20% for amounts exceeding this threshold,
  • 40% for high earnings (over 66,750 lei).

6. Higher VAT and Modified Rates

Standard quota of VAT increases from 19% to 21%, and reduced rates will be standardized at 11%. The 5% rate for products such as books or firewood is eliminated, and excise duties on alcohol, tobacco, and fuels are increased.

7. Measures in Health and Public Payroll

  • Medical leave will have a differentiated amount: 55% from the calculation base for up to 7 days, 65% for 8-14 days and 75% only for longer periods.
  • Salaries of public sector employees will be frozen in 2026 at the level of December 2025.
  • Holiday vouchers are reduced to 800 lei and are granted only to employees with net incomes below 6,000 lei/month.
  • Automatic increases for special pensions and other special allowances are suspended.

8. Changes in the Gambling Sector

Online licensing fees are also being increased for slot machines. Operators must implement technical measures to block access to illegal games, including through GPS devices and QR codes for slots.

9. Other Changes: Rovinieta and Investments

  • vignette it is getting more expensive: the annual fee increases to 50 euros/car.
  • The signing of new contracts for the PNDL, "Anghel Saligny" and other programs is suspended.
  • Public and special pensions will not be indexed in 2026.

Conclusion

Fiscal measures 2025-2026 aims to increase budget revenues and reduce the deficit, but brings additional fiscal pressures for companies, investors and citizens. It is recommended to follow the evolution of the draft law and consult a tax specialist for correct decisions.

FAQ

Will public sector salaries and pensions be frozen in 2026?

Yes. Salaries and bonuses remain at the level of December 2025. Public pensions and special pensions are not indexed to inflation. The ISR (Social Reference Indicator) also remains unchanged.

Is Rovinieta getting more expensive?

Yes. From September 1, 2025, the fee for a car will be 50 euros/12 months (compared to 28 euros currently). New fees are also being introduced for one day (3.5 euros) or 10 days (6 euros). Fines will also increase.

Who must pay CASS on pension and when?

Starting with August 1, 2025, pensioners who have pensions higher than 3,000 lei/month will pay CASS for the amount exceeding this ceiling. All categories of pensions are targeted: public, service (special), private or occupational.

How is the new VAT rate of 21% applied?

Standard VAT will increase from 19% to 21% from August 1, 2025. Also at that time, the 5% quota is eliminated and a single reduced quota of 11% is introduced (e.g.: books, textbooks, drinking water, hotel accommodation). Homes purchased with an advance payment until August 1, 2025 can still benefit from the old quota of 9% until August 1, 2026.