⚖️ 🇷🇴 Romania vs 🇬🇷 Greece
📊 AT A GLANCE
| Metric | 🇷🇴 Romania | 🇬🇷 Greece |
|---|---|---|
| Top Personal Income Tax | 10.00% | 44.00% |
| Effective Top PIT Rate | 10.00% | 44.00% |
| Corporate Tax Rate | 16.00% | 22.00% |
| VAT / GST | 21.00% (TVA) | 24.00% (FPA) |
| Tax System | Worldwide | Worldwide |
| Tax Treaties | 89 | 57 |
💰 INCOME TAX RATES
| Rate | Romania | Greece |
|---|---|---|
| Top PIT Rate | 10.00% | 44.00% |
| Effective Top PIT | 10.00% | 44.00% |
| Capital Gains Tax | 10.00% | 15.00% |
| CG Notes | 10% flat on capital gains. Real estate held <3 years: 3% of sale price. | Share gains 15%. Real estate gains taxed at 15%. Interest/dividends 5%. |
| SS Employee | 35.00% | 13.87% |
| SS Employer | 2.25% | 22.29% |
🏦 WITHHOLDING RATES
| Type | Romania | Greece |
|---|---|---|
| Dividend WHT | 16.00% | 5.00% |
| Interest WHT | 10.00% | 15.00% |
| Royalty WHT | 16.00% | 20.00% |
📋 OTHER TAXES
| Tax | Romania | Greece |
|---|---|---|
| Corporate Tax | 16.00% | 22.00% |
| Inheritance Tax | 0.00% | 40.00% |
| Wealth Tax | — | — |
🔧 TAX FEATURES
| Feature | Romania | Greece |
|---|---|---|
| Personal Income Tax | Yes | Yes |
| Capital Gains Tax | Yes | Yes |
| Corporate Tax | Yes | Yes |
| VAT / GST | Yes | Yes |
| Wealth Tax | No | No |
| Inheritance Tax | No | Yes |
| Exit Tax | No | No |
| CFC Rules | Yes | Yes |
| Digital Services Tax | No | No |
| Crypto-Specific Rules | No | No |
| Participation Exemption | Yes | Yes |
| Territorial Exemption | No | No |
🌟 SPECIAL REGIMES
| Regime | Romania | Greece |
|---|---|---|
| Digital Nomad Tax Regime | Yes | Yes |
| Nomad Regime Details | Digital nomad visa available (up to 1 year). Tax obligations depend on residency status. | Digital nomad visa with favorable tax treatment for remote workers. |
| Non-Dom Regime | No | Yes |
| Non-Dom Details | — | Non-dom regime: 50% exemption on employment income for 7 years. Pensioner regime: 7% flat tax on foreign pension income for 15 years. |
Active Special Tax Regimes
| Detail | Romania | Greece |
|---|---|---|
| Regime | Non-Dom Regime (50% Exemption) | |
| Pensioner Regime (7% Flat) — 7.00% flat |
📅 RESIDENCY & FILING
| Detail | Romania | Greece |
|---|---|---|
| Residency Threshold | 183 days | 183 days |
| Residency Rules | Resident if present 183+ days in any 12-month period, or centre of vital interests in Romania | Resident if present 183+ days in calendar year, or centre of vital interests in Greece |
| Filing Deadline | May 25 | June 30 |
| Auto Extension | No | No |
| Filing Notes | — | Electronic filing via TAXISnet. |
| CFC Rules Details | CFC rules for holdings >50% in entities taxed below 50% of Romanian rate | CFC rules for >50% holdings in entities taxed at less than 50% of Greek rate |