The proposal seeks to modernise the fiscal-budgetary framework in line with European and national policies, optimising taxpayer compliance and mobilising financial resources towards high value-added sectors.

"In recent years, Romania has benefited from unprecedented public investments that have supported development through European funds, national programmes and major infrastructure projects. However, economic development cannot depend solely on this component - private investments are essential for growth," said Alexandru Nazare, Minister of Finance. "The recovery package we propose today directly supports investments and productivity, offering companies and entrepreneurs stability, simpler rules and real incentives for modernisation and innovation."

The legislation includes a 3% bonus on annual profit tax, micro-enterprise income tax and personal income tax for fiscal year 2025, conditional on filing declarations and full payment by 15 April 2026. The VAT collection threshold will increase from €900,000 to €1 million in 2026 and €1.1 million from 2027. For micro-enterprises, the deadline for hiring the first employee extends to 90 days, and occasional sales of fixed assets are excluded from the €100,000 threshold calculation.

The package establishes a legal framework for grants, tax credits, state guarantees and capital contributions for investment projects worth minimum €200 million. Strategic investments must generate a multiplier effect in the economy and contribute to regional development, competitiveness, innovation or high-skilled job creation. The allocated budgets reach €1.05 billion for the main investment schemes in manufacturing and strategic technologies.

For 2026, the Ministry of Finance will transfer €200 million to the Investment and Development Bank (BID) to implement these financial instruments. The package also includes the Invest at Home programme for Romanians returning from abroad to start businesses, with a budget of €100 million for 2026-2029. Private pension fund administrators can invest up to 1% of total assets in private equity, potentially increasing to 5% when the Romanian state or BID holds stakes in the entities.