{"id":141495,"date":"2026-03-02T14:50:42","date_gmt":"2026-03-02T14:50:42","guid":{"rendered":"https:\/\/contapp.ro\/blog\/?p=141495"},"modified":"2026-03-12T10:42:38","modified_gmt":"2026-03-12T10:42:38","slug":"masuri-fiscale-2026","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/masuri-fiscale-2026\/","title":{"rendered":"M\u0103suri fiscale 2026"},"content":{"rendered":"\n<h3 class=\"wp-block-heading\">Ordonan\u021ba de urgen\u021b\u0103 8\/2026 \u2013 privind relansarea economic\u0103 \u0219i stimulare a investi\u021biilor,<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">publicat\u0103 \u00een MO in data de 25.02.2026, prevede urm\u0103toarele m\u0103suri cu impact la PFA \u0219i Microintreprinderi:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1. Bonifica\u021bia de 3% pentru plata impozitului pe venit p\u00e2n\u0103 la data de 15 aprilie 2026<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Se acord\u0103 o reducere de 3% din impozitul pe venit declarat prin Declara\u021bia Unic\u0103 de c\u0103tre persoanele fizice aferent veniturilor ob\u021binute \u00een anul 2025.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Condi\u021bie: <\/strong>Depunerea declara\u021biei \u0219i plata integral\u0103 a obliga\u021biilor p\u00e2n\u0103 la data de 15 aprilie 2026. <\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-group has-border-color has-black-border-color has-background is-layout-constrained wp-container-core-group-is-layout-d8ccb791 wp-block-group-is-layout-constrained\" style=\"border-width:1px;background-color:#f4eeee;margin-top:15px;margin-bottom:15px;padding-top:15px;padding-right:15px;padding-bottom:15px;padding-left:15px\">\n<p class=\"wp-block-paragraph\"><strong>Aten\u021bie!<\/strong> Bonifica\u021bia se acord\u0103 doar pentru impozitul datorat, iar condi\u021bia este plata integral\u0103 a CAS, CASS \u0219i a impozitului, (redus cu valoarea bonifica\u021bie), p\u00e2n\u0103 la data de 15 aprilie 2026.<\/p>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2. Valoarea minim\u0103 pentru ca un bun s\u0103 fie considerat mijloc fix amortizabil a crescut de la 2.500 lei la 5.000 lei.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>3. Deducerea de 400 de euro din venitul brut pentru investi\u021biile personale pe pia\u021ba de capital<\/strong><\/p>\n\n\n\n<div class=\"wp-block-group has-border-color has-black-border-color has-background is-layout-constrained wp-container-core-group-is-layout-d8ccb791 wp-block-group-is-layout-constrained\" style=\"border-width:1px;background-color:#e6edf7;margin-top:15px;margin-bottom:15px;padding-top:15px;padding-right:15px;padding-bottom:15px;padding-left:15px\">\n<p class=\"wp-block-paragraph\">s) <strong>sumele pl\u0103tite \u00een scopul personal al contribuabilului, pentru dob\u00e2ndirea de ac\u0163iuni, obliga\u0163iuni \u015fi\/<br>sau titluri de participare emise de organisme de plasament colectiv \u00een valori mobiliare tranzac\u0163ionabile<\/strong><br>sunt deductibile \u00een limita echivalentului<strong> \u00een lei a 400 euro anual pentru fiecare persoan\u0103<\/strong>, f\u0103r\u0103 a include<br>costurile aferente tranzac\u0163iei. <\/p>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Masura se aplic\u0103 \u0219i salaria\u021bilor.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/contapp.ro\/blog\/400-euro-deducere-pentru-investii-personale\/\">Mai multe detalii \u00een acest articol.<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>4. In cazul microintreprinderilor, OUG 8\/2026 aduce urmatoarele modificari majore:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; Se acord\u0103 o reducere de 3% din impozitul calculat pe veniturile micro\u00eentreprinderilor<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; Firmele care au aplicat sistemul de microintreprindere \u00een trecut pot opta din nou pentru acest regim dac\u0103 \u00eendeplinesc condi\u021biile actuale (s-a eliminat restric\u021bia anterioar\u0103).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; Pentru firme nou-\u00eenfiin\u021bate, termenul pentru angajarea primului salariat cre\u0219te de la 30 de zile la 90 de zile;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; \u00een cazul micro\u00eentreprinderilor care au un singur salariat, condi\u021bia privind existen\u021ba unui salariat se consider\u0103 \u00eendeplinit\u0103 dac\u0103 perioada de concediu medical pe intreg anul fiscal nu depaseste 30 de zile;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; Veniturile din v\u00e2nzarea ocazional\u0103 a mijloacelor fixe nu se includ \u00een calculul plafonului de 100.000 euro.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>5. Cre\u0219te plafonul pentru aplicarea sistemului de TVA la \u00eencasare<\/strong> de la 4.500.000 lei la 5.000.000 lei, urm\u00e2nd ca \u00een anul 2027 acesta s\u0103 se majoreze la 5.500.000 lei.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>6. Se introduce amortizarea super-accelerat\u0103<\/strong>, prin care po\u021bi deduce \u00een primul an p\u00e2n\u0103 la 65% din valoarea fiscal\u0103 a mijloacelor fixe care sunt incluse \u00een subgrupele (Echipamente tehnologice, respectiv ma\u015fini, unelte \u015fi instala\u0163ii de lucru) si 2.4 (Animale \u015fi planta\u0163ii), conform catalogului mijloacelor fixe.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>7. Alte m\u0103suri:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Facilit\u0103\u021bi fiscale pentru investi\u021bii \u0219i cercetare-dezvoltare: prevederi pentru credit fiscal \u0219i alte stimulente.<\/li>\n\n\n\n<li> M\u0103suri complementare de sus\u021binere a investi\u021biilor productive, PPP (Parteneriat Public-Privat) \u0219i ajutoare de stat, pentru consolidarea cre\u0219terii economice \u0219i atragerea de capital intern \u0219i extern.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Pentru modific\u0103rile fiscale aplicabile \u00eencep\u00e2nd cu 1 ianuarie 2026, dar publicate \u00een luna decembrie 2025, cite\u015fte \u015fi articolul \u201c<a href=\"https:\/\/contapp.ro\/blog\/modificari-fiscale-2025\/\">M\u0103suri fiscale 2025-2026: modific\u0103ri impozite, contribu\u021bii sociale, TVA<\/a>\u201d.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ordonan\u021ba de urgen\u021b\u0103 8\/2026 \u2013 privind relansarea economic\u0103 \u0219i stimulare a investi\u021biilor, publicat\u0103 \u00een MO in data de 25.02.2026, prevede urm\u0103toarele m\u0103suri cu impact la PFA \u0219i Microintreprinderi: 1. Bonifica\u021bia de 3% pentru plata impozitului pe venit p\u00e2n\u0103 la data de 15 aprilie 2026 Se acord\u0103 o reducere de 3% din impozitul pe venit declarat [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":141560,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[482],"class_list":["post-141495","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxe-pfa","tag-oug-8-2026"],"_links":{"self":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141495","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/comments?post=141495"}],"version-history":[{"count":11,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141495\/revisions"}],"predecessor-version":[{"id":141532,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141495\/revisions\/141532"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/141560"}],"wp:attachment":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media?parent=141495"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/categories?post=141495"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/tags?post=141495"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}