Top income tax
10.0%
Worldwide system
Corporate tax
16.0%
TVA
21.0%
standard rate
Tax residency
183 days
89 tax treaties
Romania tax profile
Data year: 2026
- Tax system
- Worldwide Flat 10% PIT. Major changes from Aug 2025: VAT increased to 21%.
- Top PIT rate
- 10.0%
- Corporate tax rate
- 16.0%
- TVA
- 21.0%
- Capital gains tax
- 10.0% 10% flat on capital gains. Real estate held <3 years: 3% of sale price.
- Social security (employee)
- 35.0%
- Social security (employer)
- 2.3%
- Dividend withholding
- 16.0%
- Interest withholding
- 10.0%
- Royalty withholding
- 16.0%
- Treaty count
- 89
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| RON 0 | and above | 10.0% |
Tax flags
Participation Exemption
Nomad Tax Regime
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident if present 183+ days in any 12-month period, or centre of vital interests in Romania
- Exit tax
- No
- CFC rules
- Yes CFC rules for holdings >50% in entities taxed below 50% of Romanian rate
- Nomad regime
- Digital nomad visa available (up to 1 year). Tax obligations depend on residency status.
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- May 25
Sources
- PwC Romania other taxes (accessed May 3, 2026)
- PwC Romania Tax Summary (accessed Mar 23, 2026) PIT, CIT, TVA, social security
- PwC Romania withholding taxes (accessed May 3, 2026)