Starting in 2026, Law No. 228/2025 introduces a special tax regime for independent entrepreneurs—individuals who carry out economic activities, particularly in the field of service provision. This regime simplifies the payment of taxes and state social insurance contributions and allows independent entrepreneurs to benefit from all types of social insurance benefits.
An independent entrepreneur is a natural person who carries out individual economic activities and is officially registered with the Public Services Agency. The right to carry out the activity begins from the moment the state identification number is assigned. NOSI will keep records of independent entrepreneurs as social contribution payers, based on information provided by the Public Services Agency.
Self-employed entrepreneurs will pay a single tax of 15% of the income earned from their activity. Of this amount, 53.3% represents social insurance contributions. The contributions included in the single tax will be recorded by the National Office of Social Insurance (NOSI) based on the data submitted by the State Tax Service.