The 3% tax bonus is a tax incentive granted to taxpayers for timely and full payment of corporate income tax and\/or microenterprise income tax related to the year 2024. Its application is regulated by a procedure issued by the Ministry of Finance (Order 540\/2025), aiming to encourage voluntary and correct compliance of taxpayers with their tax obligations.<\/p>\n
The procedure targets taxpayers who pay:<\/p>\n
Corporate income tax, regardless of the declaration and payment system used, according to the Fiscal Code;<\/p>\n<\/li>\n
Microenterprise income tax, according to the specific regulations in the same Fiscal Code.<\/p>\n<\/li>\n<\/ul>\n
The minimum turnover tax (IMCA) is treated as corporate income tax.<\/p>\n
It is a 3% reduction applied to:<\/p>\n
The annual corporate income tax due for the 2024 fiscal year (including fiscal groups, excluding amounts redirected according to the law);<\/p>\n<\/li>\n
The microenterprise income tax due for the 2024 fiscal year;<\/p>\n<\/li>\n
Or both, in the case of microenterprises that became corporate income taxpayers in 2024;<\/p>\n<\/li>\n
The minimum turnover tax, if owed at the end of the 2024 fiscal year.<\/p>\n<\/li>\n<\/ul>\n
To benefit from the bonus, taxpayers must cumulatively meet the following conditions:<\/p>\n
1. Submission of all tax returns<\/strong> according to the tax vector, or if not submitted, to have the tax obligations established by decision of the tax authority.<\/p>\n 2. Full and timely payment of the annual corporate income tax or microenterprise income tax<\/strong> for the 2024 fiscal year.<\/p>\n 3. No outstanding tax liabilities<\/strong> or budgetary receivables individualized in enforceable titles registered at the central tax authority by the legal deadline for filing declarations.<\/p>\n 4. For taxpayers who redirect amounts from corporate income tax, these amounts are not included in the bonus calculation.<\/p>\n The bonus is not requested separately. It is automatically granted by ANAF after the legal deadline for filing declarations:<\/p>\n For corporate income taxpayers: after submitting form 101;<\/p>\n<\/li>\n For microenterprises: after submitting form 100 for the 4th quarter of 2024.<\/p>\n<\/li>\n<\/ul>\n The bonus is not refunded in cash but is offset against other tax liabilities of the taxpayer. It can only be refunded if it has not been offset and the legal prescription period has expired.<\/p>\n If after the issuance of the decision, amended declarations are filed that change the tax due, the bonus granting decision may be adjusted, modified, or canceled according to the new tax situations.<\/p>\n If you submit an amended declaration and:<\/p>\n The amount due decreases: the bonus is recalculated and a new decision is issued;<\/p>\n<\/li>\n The amount increases or the tax obligation no longer exists: the initially granted bonus is canceled by a separate decision.<\/p>\n<\/li>\n<\/ul>\n The specialized department within the central tax authority:<\/p>\n Identifies eligible taxpayers;<\/p>\n<\/li>\n Prepares lists with tax details and the amount of the bonus for each taxpayer;<\/p>\n<\/li>\n Drafts the bonus granting decision;<\/p>\n<\/li>\n Manages any changes resulting from amended declarations;<\/p>\n<\/li>\n Communicates the decision to taxpayers and archives the documents in tax records.<\/p>\n<\/li>\n<\/ul>\n The bonus applies exclusively to tax related to the 2024 fiscal year or a modified fiscal year starting in 2024.<\/p>\n<\/li>\n Tax obligations for which the bonus is granted must be fully and timely settled.<\/p>\n<\/li>\n The bonus does not apply to tax obligations for which legal redirections have been made.<\/p>\n<\/li>\n<\/ul>\n Article written by Valentin Alangiu, Accounting & Tax Partner – Nowium Tax&Finance<\/strong><\/p>\nHow is the bonus granted?<\/strong><\/h2>\n
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What happens in case of an amended declaration<\/strong><\/h2>\n
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Internal administrative procedure<\/strong><\/h2>\n
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Important to note<\/strong><\/h2>\n
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