π·π΄ Romania Tax Guide - Income Tax, Corporate Tax & Special Regimes
π·π΄ Romania
RO / ROU #81
Nomad Score
66.0
Cities
19
π·π΄ ROMANIA TAX PROFILE
Data year: 2026
Tax System
Worldwide
Flat 10% PIT. Major changes from Aug 2025: VAT increased to 21%.
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.
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
Participation Exemption
Nomad Tax Regime
π INCOME TAX BRACKETS
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| RON 0 | and above | 10.0% | -- |
π 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
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.
π FILING INFORMATION
Fiscal Year
01-01 β 12-31
Filing Deadline
May 25
π 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)