This year, the companies that fulfill the following conditions shall be able to pay the income tax of 3% on incomes of the microenterprises:
- obtain incomes, other than the activities developed in banking, insurance and reinsurance, capital market or gambling;
- the share capital is held by persons;
- obtain incomes, other than those from consultancy and management in over 80% of the total revenues;
- obtain incomes that do not exceed the equivalent in RON of 65.000 EUR;
- is not in the stage of dissolution with liquidation, registered at the Trade Registry or at the Courts.