The relevant amendments to the Tax Code were published in the Monitorul Oficial on October 31. Consequently, the taxation of peasant (farmer) households will be aligned with that of other categories of taxpayers. Specifically, income from legal entities; individuals, sole proprietors, and persons engaged in professional activities in the fields of justice and healthcare; and persons performing occasional unskilled work (day laborers) is taxed at a rate of 12%. A higher rate (15%) applies to income exceeding the declared amount, which was identified during an assessment using indirect methods. // 02.11.2026 - InfoMarket.