It was decreased the limit of the shared capital from 25 000 euro to 45 000 lei (10 000 euro), from which the companies may opt for the payment of the profit tax.

The micro-enterprises with a shared capital of 25.000 Euro and who have opted for the payment of the profit tax will maintain their status of profit tax payer after the coming into act of these provisions, even if the capital level is reduced to the new ceiling of 45.000 lei.

Since 2017 the existent micro-enterprises may opt for the profit tax, if they already have or if they increase their shared capital up to the new limit of 45.000 lei, similar to the Romanian legal persons newly set-up.