Abstract: By this article we aim to emphasize the new fiscal-budgetary measures that shall be applied starting with 2024 and their impact on limited liability companies and certified natural persons. In this respect, we present issues regarding the new taxation rates applicable to micro-enterprises, what happens when the turnover exceeds certain limits, what are the additions to the Fiscal Code with regard to the calculation method of the corporate tax for large companies with a turnover of over 50 million Euros, as well as the modification of the calculation method of the health insurance contribution in the case of certified natural persons.