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Amendments Regarding Income Tax and Mandatory Social Contributions Made to the Fiscal Code by Law No. 239/2025 and GEO No. 89/2025

Author

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  • Lucian CERNUȘCA

    ("Aurel Vlaicu" University of Arad)

Abstract

At the end of 2025, legislators developed the second package of fiscal measures and the “Little Train Ordinance”, which bring a series of significant amendments to the Fiscal Code and other normative acts, some of them applicable upon their entry into force and others starting with the fiscal year 2026. Among the amendments introduced are those made to the Fiscal Code regarding income tax and mandatory social contributions, issues that will be presented in this article. Thus, we consider the news related to the taxation of income from the provision of accommodation services/renting rooms in own homes, from investments, from the transfer of virtual currency, as well as the taxation of benefits granted for personal gain. Also, issues related to the increase in the maximum ceiling for the payment of social health insurance contribution for independent activities and references to the minimum wage for the income norm are addressed.

Suggested Citation

  • Lucian CERNUȘCA, 2026. "Amendments Regarding Income Tax and Mandatory Social Contributions Made to the Fiscal Code by Law No. 239/2025 and GEO No. 89/2025," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 6(12), pages 41-51, December .
    • Handle: RePEc:ahd:journl:v:6:y:2026:i:12:p:41-51
    DOI: 10.37945/cbr.2025.12.05
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    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • I13 - Health, Education, and Welfare - - Health - - - Health Insurance, Public and Private
    • L83 - Industrial Organization - - Industry Studies: Services - - - Sports; Gambling; Restaurants; Recreation; Tourism
    • E22 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Investment; Capital; Intangible Capital; Capacity

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