Law No. 141/2025 on certain fiscal and budgetary measures was published in the Official Gazette No. 699 of 25 July 2025. In this article we discuss changes in profit tax and social contributions
Profit tax
Credit institutions are subject to a turnover tax, which is added to the existing profit tax. This additional tax will have the following rates:
- 2% for the first semester of 2025.
- 4% starting with July 2025 (increased from July 1, 2025 and the same rate will be applied for the year 2026);
Credit institutions - Romanian legal entities and branches in Romania of credit institutions - foreign legal entities, which hold a market share of less than 0.2% of the total net assets of the Romanian banking sector will continue to owe 2% on turnover.
Social contributions
Only patients with oncological diseases who are beneficiaries of national health programs will be exempted from paying CASS, until the respective disease is cured, under the terms of Law no. 293/2022.
The husband, wife and parents without their own income, who are dependent on an insured person will no longer be exempted from paying CASS starting with August 1, 2025;
Individuals who earn income from intellectual property rights and/or income from pensions will be exempted from paying CASS.
Pensioners whose pensions do not exceed 3,000 lei per month will be fully exempted from paying the health contribution (CASS). From August 1, 2025, for pensions exceeding this threshold of 3,000 lei, CASS will apply only to the amount exceeding this threshold.
CASS will be due from August 1, 2025 and for the following categories of income:
- unemployment benefits granted according to the law or other social protection rights;
- monthly allowances granted according to art. 50 par. (1) of Law no. 273/2004 on the adoption procedure, respectively according to art. 2 par. (1) and art. 31 of Government Emergency Ordinance no. 111/2010, namely the child-rearing allowance;
- inclusion aid and aid for families with children granted according to Law no. 196/2016 on the minimum inclusion income;
Pensioners who earn income from self-employment in 2025 and whose taxable income is below the equivalent of six gross minimum wages in the country will benefit from a partial exemption from paying CASS. More precisely, these pensioners will not pay the difference in CASS up to the level of the contribution calculated at six minimum wages, but the CASS payment will be made at the net income/income norm.
The difference in CASS for income from self-employment related to the year 2025 will not apply to persons who in the previous year fell into the categories of persons exempt from paying the social health insurance contribution provided for in art. 154 para. (1) lett. a), b), e) – f) – that is, if in the previous year they fell into one of these categories:
- children up to the age of 18, young people from 18 to the age of 26, if they are students, including high school graduates, until the start of the academic year, but no more than 3 months after completing their studies, apprentices or students, graduates of the faculties of medicine, dentistry, pharmacy, but no more than 6 months after graduating from the faculty, doctoral students, as well as persons following the individual training module, based on their request, to become soldiers or professional grads. The provision applies also to young people from 18 to 26 years of age, pupils, apprentices or students, respectively to doctoral students, enrolled in a high school/vocational school or higher education institution, as the case may be, accredited, from another country.
- young people up to 26 years of age who come from the child protection system.
- people with disabilities, for income obtained under Law no. 448/2006;
- patients with oncological diseases beneficiaries of national health programs, until the respective disease is cured, under the terms of Law no. 293/2022.
From August 1, 2025, individuals who choose to pay the social health insurance contribution (CASS) according to article 180 of the Fiscal Code will have a new payment schedule. The CASS due by option will be paid in two installments:
- 25% on the date of filing the declaration.
- 75% by May 25 of the year following the year for which the declaration through which the option was exercised was filed.
Attention! In the case of individuals who have opted by July 31, 2025 inclusive, for the payment of the social health insurance contribution according to the provisions of art. 180, the payment deadline is the one in force on the date of exercising the option, namely May 25, 2026.
If you wish to have co-insured persons, it will be necessary to opt for the payment of CASS for them starting with August 1, 2025. This will be done by filing the Single Declaration. Specifically, for each co-insured person, you will pay CASS calculated at the equivalent of six gross minimum salaries per country, so for 2025 the amount is 2,430 lei/per insured. If you have two co-insured persons, you will pay CASS equivalent to that applied to twelve minimum salaries. If you have three co-insured persons, the amount will increase to CASS for eighteen minimum salaries. The payment of CASS for co-insured persons will be mandatory and will be made in two installments:
- 25% of the total amount at the time of filing the Single Declaration.
- the remaining 75% by May 25 of the year following the one in which the option was exercised.
For persons who, until the date of entry into force of this law, had the status of co-insured, this status ceases on September 1, 2025, if they do not obtain the status of insured person under the conditions of art. 224 paragraph (1^2) of Law no. 95/2006 (submission of the single declaration and payment of CASS at the level of 6 minimum salaries).
Individuals who are pensioners are exempt from paying the social health contribution for pension income earned starting with January 1, 2028. The provisions regarding tax obligations regarding the social health insurance contribution due for pension income apply to income related to the period between August 1, 2025 and December 31, 2027.
