Order of the Ministry of Finance No. 987/2026 sets out how ANAF grants the 3% bonus on tax due for 2025. The relief is granted ex officio, with no application required from the company.
Prepared by the AS Group Team · Source: Order of the Ministry of Finance No. 987/2026 · Informational document
Order of the Ministry of Finance No. 987/2026 establishes the procedure by which ANAF grants a 3% bonus on corporate income tax and/or micro-enterprise income tax due for 2025. The relief is granted ex officio, without the company having to submit an application. ANAF reviews the taxpayer's fiscal position and, where the conditions set out by law are met, issues the Decision granting the bonus.
The bonus is granted to:
The bonus amounts to 3% of the tax due for financial year 2025, calculated according to the tax regime applicable to the company.
The following conditions must be met cumulatively for the bonus to be granted:
Paying corporate income tax or micro-enterprise tax on time is not sufficient if the company shows other outstanding tax liabilities.
The taxpayer does not need to submit any request. Once the statutory filing deadlines for 2025 have passed, ANAF reviews the fiscal position ex officio and identifies the companies meeting the conditions.
Where the company is eligible, ANAF issues and communicates the Decision granting the 3% bonus.
For companies that have redirected amounts from corporate income tax, those amounts are not taken into account when determining the bonus.
As a rule, the bonus is not refunded directly to the company's bank account. The amount granted is used to offset other tax liabilities of the taxpayer.
Only in specific situations — where the amount has not been offset and the limitation period for requesting a refund is approaching — may it be refunded in accordance with the Fiscal Procedure Code.
In practice, the bonus operates as an amount available in the company's fiscal records, which may be applied against other taxes and duties.
If, after the bonus has been granted, the company files amended returns or ANAF establishes a different amount of tax for 2025 following an audit, the bonus may be recalculated.
Where the tax due decreases, ANAF will reduce the bonus accordingly.
If an additional tax liability exceeding 3% is subsequently established, or if — following an amendment — no tax is due at all, the bonus initially granted may be cancelled.
Although the procedure is automatic, we recommend verifying the following:
Order MF No. 987/2026 introduces the operative procedure through which ANAF grants the 3% bonus to taxpayers that have complied with their tax obligations for 2025.
Although the relief is granted ex officio, its value depends entirely on the company's filing and payment discipline throughout the year — a further argument for monitoring the fiscal position on an ongoing basis.
AS Group supports companies with an integrated financial, tax and operational perspective, at the moments when decisions need structure.
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