Romania offers an increasingly attractive business environment: profit tax of only 1% for micro-enterprises, operating costs among the lowest in the EU, and access to generous European funds. In 2025, over 130,000 new companies were registered — a record.
Step 1 — Choose the appropriate legal form
PFA (Authorized Natural Person)
- No minimum share capital
- Income tax: 10% of net income
- Social contributions: CAS 25% + CASS 10% (above the threshold of 12 minimum salaries)
- Ideal for freelancers and consultants
SRL (Limited Liability Company)
- Minimum share capital: 1 leu (practically, 200 lei is recommended)
- Micro-enterprise regime: 1% tax on turnover (under 500,000 €)
- Tax on dividends: 8%
- Liability limited to share capital
- The most popular type of company in Romania
SRL-D (Beginner SRL)
- SRL variant with additional benefits for young entrepreneurs (18-35 years old)
- Exemption from registration fees
- Priority access to financing programs
Step 2 — Company registration
Procedure at the Trade Register:
- Verification of name availability (online, free)
- Filing of the articles of incorporation and other documents
- Obtaining the registration certificate: 3 business days
- Total cost: 100-500 lei (without lawyer) or 1,500-3,000 lei (with lawyer)
New in 2026: fully online registration is now available through the ONRC portal.
Step 3 — Tax regime
Micro-enterprise (under 500,000 € turnover)
- Tax: 1% of turnover (the most advantageous in the EU)
- No deduction of expenses (profit does not matter)
- Condition: at least one employee (can be the associate-administrator with an employment contract)
Profit tax (over 500,000 € or optional)
- 16% of net profit
- Deduction of professional expenses
- Recommended when profit margin is low
VAT
- Registration threshold: 300,000 lei (~60,000 €)
- Standard rate: 19%
- Reduced rates: 9% (food, tourism) and 5% (books, social housing)
Step 4 — Access European funds
Romania benefits from massive European allocations under the NRRP and operational programs 2021-2027:
Start-Up Nation
- Grant of up to 200,000 lei (~40,000 €)
- Co-financing: 0% (non-repayable grant)
- Conditions: new company or maximum 3 years old, approved business plan
HORECA Program
- For restaurants, hotels, cafes
- Grant up to 250,000 €
- Modernization and digitization
POC (Operational Competitiveness Program)
- For innovative SMEs
- Grants from 25,000 € to 500,000 €
- Digitization, research and development
Funds through LAGs (Local Action Groups)
- LEADER financing for rural areas
- Grants from 5,000-70,000 €
- Agritourism, crafts, local services
Step 5 — Practical tips
- Accounting: mandatory for SRL. Cost of an accountant: 150-600 lei/month
- Bank account: opening in 1-2 days (ING, BT, Raiffeisen have dedicated start-up offers)
- Space: head office address can be at home (with owner's consent)
- Hiring: minimum gross salary 2026: 3,700 lei (~740 €)
Why Romania in 2026?
- 1% tax on micro-enterprises — unique in the EU
- Competitive salary costs (EU average: 3x higher)
- Excellent digital infrastructure (internet among the fastest in Europe)
- Internal market of 19 million consumers
- Access to the single European market of 450 million
Structure your project with the Business Plan module from BoostPro AI, available in Romanian.
Sources: ONRC, ANAF, Ministry of Finance, Ministry of Investments and European Projects 2026.