EMERGENCY ORDINANCE No. 24/2026 of 3 April 2026
regarding the temporary reduction of the excise duty level applicable to diesel fuel and the introduction of a solidarity contribution on revenues from the sale of crude oil and energy products obtained from the processing of crude oil extracted from the territory of Romania,
According to OUG 24/2026, in force as of 3 April, oil companies operating in Romania must pay monthly, by the 25th of the following month, to the National Agency for Fiscal Administration (ANAF) a solidarity tax, on the excess profits generated by the increase in crude oil prices above 70 USD per barrel (monthly average) as a result of the effects of the war in Iran. The obligation will be declared based on a form to be established by an ANAF order.
Also, the ordinance provides for a separate accounting and tax record, from which it must result, as applicable: the quantity of crude oil from national production that is sold/processed; the total quantity of crude oil processed; the resulting energy products and their destination; the revenues obtained from the sale of energy products, broken down by product categories. Fines for non-compliance with this obligation range between 200,000–1,000,000 lei.
The solidarity tax (contribution) is owed strictly during the crisis period declared by the government. Initially, the crisis period was declared until 30 June and may be extended every three months.
For the first and last month of application of the emergency ordinance, the solidarity contribution is calculated proportionally to the number of days in the respective month,”
In the case where the monthly average price of crude oil of the Brent grade/class does not exceed the threshold of 70 USD/barrel, the solidarity contribution is not due for that respective month.
The exchange rate used to determine the lei equivalent of the 70 USD quotation is the one valid on the last day of the month for which the solidarity contribution is due.
Calculation rules:
- Application of the 60% rate on revenues obtained from the sale of crude oil extracted from deposits in Romania, for holders of petroleum agreements who extract crude oil from deposits in Romania, obtaining revenues from its sale:
monthly quantity * (selling price per barrel – 70 USD per barrel) * 60%
2. Application of a variable rate on revenues obtained from the sale of energy products resulting from the extraction and processing of crude oil from deposits in Romania, for holders of petroleum agreements who extract crude oil from deposits in Romania and who, directly or through affiliated persons, process crude oil and obtain revenues from the sale of energy products, according to the table:
| Interval of the monthly average price of crude oil Brent (USD/barrel) |
Solidarity contribution rate of solidarity |
|---|---|
| 70,01 – 80,00 | 1,5% |
| 80,01 – 90,00 | 2,9% |
| 90,01 – 100,00 | 4,2% |
| 100,01 – 105,00 | 4,9% |
| 105,01 – 110,00 | 5,5% |
| 110,01 – 120,00 | 6,7% |
| 120,01 – 130,00 | 7,8% |
| 130,01 – 140,00 | 8,9% |
| Over 140,00 | 9,9% |
Rate from the table is determined depending on the interval in which the monthly average price of Brent crude oil grade/class falls.
Monthly revenues on the basis of which the contribution is calculated are determined as follows:
VS = R *VL
Where:
R is the ratio between the quantity of crude oil from national production processed in 2025 and the total quantity of crude oil processed in 2025, determined at the level of the economic operator that processes the crude oil
VL is the total revenues obtained from the sale of energy products, in the month of application.
Energy products: all products resulting from the processing of crude oil, including gasoline, diesel, kerosene, fuel oil, LPG.
The first reporting and payment deadline will be 25 May 2026, for the month of April.
The solidarity tax is a deductible expense when determining the taxable result of corporate income taxpayers. At the same time, the revenues for which the solidarity contribution is due are excluded from the tax base of the tax provided by OG 6/2013 on the introduction of special measures for the taxation of the exploitation of natural resources, other than natural gas, approved with amendments and completions by Law no. 261/2013, as subsequently amended.
OUG 24/2026 provides also a 30 bani per liter reduction in the excise duty on diesel fuel, starting from 7 April 2026 and at least until 30 June 2026. This means a total reduction of 36 bani per liter (including the proportional reduction of VAT). The solidarity contribution was introduced in order to partially offset the budgetary effects of the excise duty reduction on diesel fuel. Thus, the budgetary impact of the excise reduction would be 0.61 billion lei, while the revenues estimated to be generated from the introduction of the solidarity contribution are 0.07–0.65 billion lei.
OUG 24/2026 introduces, during the crisis period, the prohibition of increasing gasoline and diesel prices more than once per day, meaning that economic operators selling gasoline and diesel at retail to final consumers may increase selling prices at most once per day, until 12:00 noon inclusive.
OUG 24/2026 also provides that prices may be reduced at any time, as often as necessary, during the crisis period.
Violation of these restrictions starting from 8 April is sanctioned with a fine between 100,000 lei and 500,000 lei.