- Capital gains tax rate 10 16
- Income tax brackets updated
RO
Romania
RO · ROU · #81 · 19 cities
Nomad score
65/100
Compare
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 Worldwide taxation for Romanian tax residents on most income categories. Employment, pensions (above the monthly non-taxable threshold), independent activities, rental income and most other ordinary income are taxed at a flat 10% personal income tax. Standard VAT is 21% (increased from 19% in 2025). Corporate income tax is 16% with a 1% micro-company revenue tax regime for qualifying small companies.
- Top PIT rate
- 10.0%
- Corporate tax rate
- 16.0%
- TVA
- 21.0%
- Capital gains tax
- 16.0% Net gains on securities and derivative transactions are generally taxed at 16% (self-assessed in the annual return). Transfers through qualifying Romanian intermediaries are subject to withholding at 3% per gain if the holding period is at least 365 days, or 6% if held for less than 365 days. Real estate transfers are taxed on the transaction value at 3% if owned up to three years inclusive, or 1% if owned longer. Dividends paid to individuals are subject to 16% withholding from 1 January 2026.
- Social security (employee)
- 35.0%
- Social security (employer)
- 2.3%
- Dividend withholding
- 16.0%
- Interest withholding
- 16.0%
- 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
Crypto Rules
Participation Exemption
Nomad Tax Regime
Tax residency
- Days threshold
- 183 days
- Residency rules
- An individual is a Romanian tax resident if domiciled in Romania, if the centre of vital interests is in Romania, or if present in Romania for more than 183 days in any 12 consecutive months ending in the calendar year concerned. Non-residents are generally taxed only on Romania-source income until they become residents.
- Exit tax
- Yes Corporate exit tax (ATAD) applies at 16% on unrealised gains when a taxpayer transfers assets, transfers a permanent establishment abroad, or moves tax residence, based on the difference between market value and fiscal value.
- CFC rules
- Yes Controlled foreign company rules apply when a taxpayer (alone or with associated enterprises) holds more than 50% of voting rights, capital or profit rights in a foreign entity and the foreign entity’s actual corporate tax is less than the difference between Romanian tax on its profits and tax actually paid. Specified passive income categories must be included in the Romanian tax base in proportion to the holding.
- Nomad regime
- Romania offers a digital nomad visa (typically up to one year, renewable). The visa does not exempt holders from Romanian income tax; liability depends on tax residency (183-day rule or centre of vital interests).
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- May 25
Sources
- PwC Romania — taxes on personal income (accessed Oct 9, 2026) Flat 10% PIT, worldwide taxation for residents, dividend 16% from 2026
- PwC Romania — income determination (accessed Oct 9, 2026) Capital gains 16% (3%/6% via resident intermediaries), real estate transfer rates, crypto 16% from 2026
- PwC Romania — significant developments (accessed Oct 9, 2026) 2026 rate increases on dividends, securities, gold and virtual currency (Law 239/2025)
- PwC Romania — corporate withholding taxes (accessed Oct 9, 2026) Domestic and non-treaty WHT 16% on dividends, interest, royalties and commissions
- PwC Romania — group taxation (CFC and exit tax) (accessed Oct 9, 2026) CFC inclusion rules; ATAD exit tax at 16% on asset transfers and emigration
- KPMG Romania — Law 239/2025 fiscal package (accessed Oct 9, 2026) Official-law summary of 2026 PIT changes on capital gains and virtual currency