Romania
Eastern Europe · RO · 86 treaties
What is the tax system in Romania?
Romania operates a worldwide tax system. The top personal income tax rate is 10%, and the corporate tax rate is 16%.
Tax profile
| Corporate income tax | 16% |
| Withholding — dividends | 8% |
| Withholding — interest | 8% |
| Withholding — royalties | 8% |
| VAT / GST (standard) | 19% |
| Personal income (top rate) | 10% |
| Capital gains | 1% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | Yes |
| Transfer pricing | Strict |
| Digital nomad visa | Romania Digital Nomad Visa |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | Implemented |
Common questions
- What are the main tax rates in Romania?
- Romania has a top personal income tax rate of 10%, a corporate tax rate of 16%, and a standard VAT of 19%. Dividend withholding tax is 8%.
- How long does it take to become a tax resident in Romania?
- To become a tax resident in Romania, you must be present in the country for at least 183 days.
- Does Romania tax cryptocurrency gains?
- Cryptocurrency in Romania is taxed as a special category. The headline rate is 10%, and long-term gains are not exempt.
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- domicile in Romania (home address in Romania)
- permanent home available in Romania (owned or rented, available at any time for the individual and/or family)
- centre of vital interests located in Romania (closer personal and economic relations to Romania)
- presence in Romania for more than 183 days during any period of 12 consecutive months ending in the calendar year concerned
- Romanian citizen working abroad as an official or employee of the Romanian state
Stopping Romanian tax residence generally requires more than just leaving and dropping below 183 days, because retaining a domicile, a permanent home, or centre of vital interests in Romania can keep you resident; departure is formalized via a tax residency questionnaire and the authorities analyze these ties. This makes exit more involved than pure day-count systems, but there is no citizenship-based worldwide taxation or formal multi‑year ‘tail’ once domicile and vital interests are clearly shifted.
Source: National Agency for Fiscal Administration (ANAF), Romania
Tax treaty network (88)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Albania | 15% | 10% | 15% |
| Algeria | 15% | 15% | 15% |
| Armenia | 10% | 10% | 10% |
| Andorra | 5% | 3% | 5% |
| Australia | 15% | 10% | 10% |
| Austria | 5% | 3% | 3% |
| Azerbaijan | 10% | 8% | 10% |
| Bangladesh | 15% | 10% | 10% |
| Belarus | 10% | 10% | 15% |
| Belgium | 15% | 10% | 5% |
| Bosnia and Herzegovina | 5% | 7.5% | 5% |
| Bulgaria | 5% | 5% | 5% |
| Canada | 15% | 10% | 10% |
| China | 3% | 3% | 3% |
| Croatia | 5% | 10% | 10% |
| Cyprus | 10% | 10% | 5% |
| Czechia | 10% | 7% | 10% |
| Denmark | 15% | 10% | 10% |
| Ecuador | 15% | 10% | 10% |
| Egypt | 10% | 15% | 15% |
| Estonia | 10% | 10% | 10% |
| Ethiopia | 10% | 15% | 15% |
| Finland | 5% | 5% | 5% |
| France | 10% | 10% | 10% |
| Georgia | 8% | 10% | 5% |
| Germany | 15% | 3% | 3% |
| Greece | 45% | 10% | 7% |
| Hong Kong S.A.R. | 5% | 3% | 3% |
| Hungary | 15% | 15% | 10% |
| Iceland | 10% | 3% | 5% |
| India | 10% | 10% | 10% |
| Indonesia | 15% | 12.5% | 15% |
| Iran | 10% | 8% | 10% |
| Ireland | 3% | 3% | 3% |
| Israel | 15% | 10% | 10% |
| Italy | 5% | 5% | 5% |
| Japan | 10% | 10% | 15% |
| Jordan | 15% | 12.5% | 15% |
| Kazakhstan | 10% | 10% | 10% |
| South Korea | 10% | 10% | 10% |
| Kuwait | 1% | 1% | 20% |
| Latvia | 10% | 10% | 10% |
| Lebanon | 5% | 5% | 5% |
| Lithuania | 10% | 10% | 10% |
| Luxembourg | 15% | 10% | 10% |
| North Macedonia | 5% | 10% | 10% |
| Malaysia | 10% | 15% | 12% |
| Malta | 5% | 5% | 5% |
| Mexico | 10% | 15% | 15% |
| Moldova | 10% | 10% | 15% |
| Montenegro | 10% | 10% | 10% |
| Morocco | 10% | 10% | 10% |
| Namibia | 15% | 15% | 15% |
| Netherlands | 15% | 3% | 3% |
| Nigeria | 12.5% | 12.5% | 12.5% |
| Norway | 10% | 5% | 5% |
| Pakistan | 10% | 10% | 12.5% |
| Philippines | 15% | 15% | 25% |
| Poland | 15% | 10% | 10% |
| Portugal | 15% | 10% | 10% |
| Qatar | 3% | 3% | 5% |
| Russia | 15% | 15% | 10% |
| San Marino | 10% | 3% | 3% |
| Saudi Arabia | 5% | 5% | 10% |
| Singapore | 5% | 5% | 5% |
| Slovakia | 10% | 10% | 15% |
| Slovenia | 5% | 5% | 5% |
| South Africa | 15% | 15% | 15% |
| Spain | 5% | 3% | 3% |
| Sri Lanka | 12.5% | 10% | 10% |
| Sudan | 10% | 5% | 5% |
| Sweden | 10% | 10% | 10% |
| Switzerland | 15% | 5% | 10% |
| Syria | 15% | 10% | 12% |
| Tajikistan | 10% | 10% | 10% |
| Thailand | 20% | 25% | 15% |
| Tunisia | 12% | 10% | 12% |
| Turkey | 15% | 10% | 10% |
| Turkmenistan | 10% | 10% | 15% |
| Ukraine | 15% | 10% | 15% |
| United Arab Emirates | 3% | 3% | 3% |
| United Kingdom | 15% | 3% | 3% |
| United States of America | 10% | 10% | 15% |
| Uruguay | 10% | 10% | 10% |
| Uzbekistan | 10% | 10% | 10% |
| Vietnam | 15% | 10% | 15% |
| Zambia | 10% | 10% | 15% |
| Republic of Serbia | 10% | 10% | 10% |