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Romania

Corp Tax: 16%Setup: 182 RONIncorporate: 1 dayData Quality: 100%
Tax Rates
Corporate Tax
16%Verified Jun 2026
Small Business Rate
1%
Effective Corporate Rate
16%
Capital Gains
16%Verified Jun 2026
Personal Income (Top)
10%Verified Jun 2026
VAT
21%Verified Jun 2026
VAT Reduced Rates
11%
Dividend Withholding
16%Verified Jun 2026
Tax System
System Type
worldwideVerified Jun 2026
Foreign Income Taxed
Yes
CFC Rules
YesVerified Jun 2026
Transfer Pricing
highVerified Jun 2026
TP Documentation Required
Yes
Incentives
IP Regime
AvailableVerified Jun 2026
IP Effective Rate
0%
Crypto Tax
capital gainsVerified Jun 2026
Crypto Rate
16%
Participation Exemption
AvailableVerified Jun 2026
Covers Dividends
Yes
Covers Capital Gains
Yes
International
Total Treaties
90Verified Jun 2026
Double Tax Agreements
90
Key Partners
Germany, France, United States, United Kingdom, Netherlands
Exit Tax
YesVerified Jun 2026
Exit Tax Rate
16%

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