Europe
Romania: tax at a glance
A flat 10% personal income tax and 16% corporate tax. VAT rose to 21% in 2025, and dividend tax rises to 16% in 2026.
Worldwide (residence-based)
Last verified
Ways to relocate to Romania
The residency and citizenship routes that lead here, weighed against the tax picture above.
The taxes
- Personal income (top)
- 10%A flat 10% on personal income, though social contributions add a large separate burden.
- Corporate income
- 16%
- Capital gains
- 10%, reduced to 1-3% on shares sold through a broker
- VAT / TVA
- 21%
- Dividends (WHT)
- 16%
- Interest (WHT)
- 16%
- Royalties (WHT)
- 16%
- Social security (employee)
- 35%, made up of CAS at 25% and CASS at 10%
- Social security (employer)
- 2.25%, the work-insurance contribution known as CAM
- Wealth tax
- None
- Inheritance / estate
- None, through a notary transfer, though about 1% applies if the estate is not settled within 2 yrs
- Property tax
- A local building and land tax, set by the municipality
- Other
- VAT rose to 21% on 1 Aug 2025. Dividend tax rises from 10% to 16% in 2026. Micro-companies pay a turnover tax of 1-3%.
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- Yes, leaving has a cost
- CFC rules
- Yes
- CRS
- Participating
A special regime for new arrivals
None. Worth noting: the famous 0% income tax for software developers was abolished from January 2025, along with the construction and agriculture exemptions. The micro-company regime, at 1% of revenue, survives, but its threshold has been cut to EUR 100,000 from 1 January 2026.
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.