Romania Tax Rates 2026

A practical overview of Romania's current personal income tax, corporate profit tax, micro-enterprise tax, dividend tax, VAT, capital gains and tax-residence rules.

Updated: 3 September 2026. Rates can depend on the taxpayer, income type, holding period, treaty position and other statutory conditions.

Romania personal income tax rate

Romania applies a general personal income-tax rate of 10% to taxable income in categories covered by the Fiscal Code, including salary income and various other categories, unless a specific rule provides a different rate. The taxable base can differ by income category, and social-security or health contributions may apply separately.

Romania corporate profit tax

The standard Romanian corporate profit-tax rate is 16% of taxable profit. The taxable result is determined under the Romanian Fiscal Code and accounting rules, subject to specific additions, deductions, exemptions, limitations and anti-avoidance provisions.

Companies should also consider special regimes that may apply depending on size, activity and statutory eligibility, including the micro-enterprise regime and, for large groups, rules connected with the global minimum-tax framework.

Micro-enterprise tax in 2026

For 2026, a Romanian legal entity that meets the statutory conditions may opt for the micro-enterprise income-tax system. The single tax rate is 1% of the tax base specified by the Fiscal Code. A key eligibility condition is that relevant revenues at 31 December 2025 did not exceed the lei equivalent of EUR 100,000, with the threshold tested in accordance with the rules for linked enterprises.

Eligibility depends on all statutory conditions, not only turnover. Businesses should verify the current employee, ownership, activity and filing requirements before applying the regime.

Dividend tax

For dividends distributed beginning 1 January 2026, the Romanian dividend tax rate is generally 16%. Domestic participation exemptions and relief under EU rules or an applicable double-tax treaty may reduce or eliminate Romanian withholding when their conditions are satisfied.

Capital gains and investment income

Romanian capital-gains taxation depends on the taxpayer and the type of asset or transaction. For individuals, gains from transfers of securities and derivatives made through qualifying intermediaries are subject, from 1 January 2026, to withholding rates of 3% for assets held at least 365 days and 6% for assets held for less than 365 days. Other investment transactions can follow different annual assessment rules.

Romanian companies generally include taxable capital gains in the corporate tax base, subject to available participation exemptions and other Fiscal Code provisions. Transfers of real property and virtual currency have separate rules and should not be treated as ordinary securities gains.

Romania VAT rates

The 21% standard rate and 11% reduced rate took effect from 1 August 2025. Transitional provisions can apply to particular transactions, including certain qualifying housing supplies.

Romania tax residence

An individual can be treated as Romanian tax resident based on factors including domicile, the centre of vital interests, or presence in Romania for periods exceeding 183 days in any 12 consecutive months ending in the relevant calendar year. An applicable double-tax treaty can alter the result where a person is resident under the domestic law of more than one country.

Individuals arriving in or leaving Romania for extended periods may have to submit the prescribed tax-residence questionnaire to the Romanian tax authority. A foreign legal entity may also become Romanian tax resident where its place of effective management is in Romania, subject to the Fiscal Code.

Non-resident income and withholding tax

Romanian-source income paid to non-residents can be subject to Romanian withholding tax. The applicable rate depends on the type of income, the beneficiary, domestic exemptions, EU directives and any double-tax treaty. Accordingly, the former practice of presenting one single withholding rate for dividends, interest, royalties and services is no longer a reliable summary.

Tax year, returns and compliance

The Romanian tax year is generally the calendar year for individuals. Corporate taxpayers generally use the calendar year, although qualifying taxpayers may use a fiscal year corresponding to a different financial year under the statutory rules. Filing and payment deadlines vary by taxpayer and tax type.

Individuals with self-assessed income may need to use Romania's Declarația unică (Single Tax Return). Companies may have periodic corporate tax, VAT, payroll, withholding and information-reporting obligations. Always check the current ANAF fiscal calendar for the precise deadline applicable to the relevant year and transaction.

Disclaimer: This page is a general tax-rate overview, not tax or legal advice. Romanian tax outcomes can change with facts, treaty residence, exemptions, transitional rules and later legislation.