Romania

Last update: 2026-05-25
RO RONlei Romanian
Pros
Competitive flat tax rates and favorable fiscal regimes for micro-enterprises.
Exceptional high-speed internet connectivity and a burgeoning digital economy.
Low cost of living and high personal safety within a stable European environment.
Cons
Pervasive bureaucratic hurdles and frequent, unpredictable changes to fiscal legislation.
Systemic corruption in public administration and slow judicial processes.
Inadequate highway networks and aging transport infrastructure limiting logistical efficiency.
Personal income
10%
flat
Corporate
1 → 16%
progressive
Capital gains
10%
flat
VAT (standard)
21%
standard rate
i 7.2 VERY LOW TAX
i 7.2 DIVIDEND PIPELINE
i 6.8 HOLDING
i 2 EASY CITIZENSHIP
i 1.8 CRYPTO HAVEN
i 1.8 PRIVACY GRADE
VERYLOW TAX 7.2/10 HOLDING 6.8/10 DIVIDENDPIPELINE 7.2/10 CRYPTOHAVEN 1.8/10 PRIVACYGRADE 1.8/10 EASYCITIZENSHIP 2/10
01/08

Will Romania tax what you earn?

income tax tax residency territorial system

YES, BUT LIGHTLY. Romania keeps personal income tax low (10% at the top), but its definition of tax residence is wide: prolonged stay, economic centre of gravity, the net closes. The bill stays small; the tether is real.

Personal income taxi
10%
flat rate
Income simulatori
Income
Tax due
Effective rate
all-in
Marginal rate
Tax residence testi
183days
183-day rule
Economic interest
Family centre
Habitual abode
Extended-stay test
Just one rule above is enough to make you tax-resident here.
02/08

Will Romania tax what you own?

capital gains wealth tax inheritance dividends interest

YES, BUT LIGHTLY. Capital gains are taxed at a low 10% in Romania, but the country also applies an annual wealth tax (top rate 0.9%). Over a long holding period, the recurring charge can outweigh the realisation tax entirely.

Capital gainsi
10%
flat · +10% Health insurance contribution (CASS) if annual non-salary income exceeds 6 minimum gross salaries
Dividend taxi
10%
flat · +10% Health insurance contribution (CASS) if annual non-salary income exceeds 6 minimum gross salaries (RON 24,300 for 2025) · +6% Non-EU and non-DTT residents
Interest incomei
10%
flat
Wealth taxi
0 → 0.9%
progressive · threshold 552,337
Crypto · tax regimei
Regime
FLAT TAX
Rate
16%
Effective January 1, 2026, Romania increased the flat tax on cryptocurrency gains from 10% to 16% (Law 239/2025 and EO 89/2025). Gains below 200 RON per transaction are exempt, provided the total annual gain does not exceed 600 RON. Additionally, a mandatory health insurance contribution (CASS) of 10% applies if total non-salary income exceeds thresholds of 6, 12, or 24 times the national minimum gross wage. Under the 2026 reporting framework (DAC8/CARF), crypto-to-crypto swaps and conversions to stablecoins are treated as taxable realization events.
Crypto-to-cryptoi
TAXABLE
each swap counts as a disposal — gains realised at every trade
FATF travel rulei
IN FORCE
VASPs must share sender / recipient data on transfers above the threshold
Inheritance systemi
NONE
no estate tax · no heir-based duties · no succession tax framework. Wealth transfers across heir-classes are not taxed in this jurisdiction. Only standard probate / registration fees may apply.
03/08

Is it easy to run a company in Romania?

corporate tax criminal liability public registry VAT IP box

YES, BUT TAXED. Corporate tax in Romania is 16%, but the tax isn't where this country hurts. It treats misuse of corporate assets as a criminal offense (the textbook case is the French abus de biens sociaux doctrine: using your own company's money for personal purposes can trigger prosecution, even as sole shareholder, because the company is a distinct legal person and your consent doesn't waive the offense). And it runs public corporate registries: your name as shareholder is queryable by anyone with a browser. For an owner-operator, those two combined are the real friction. Heavier than the rate, and far less negotiable. Running a clean structure is straightforward; running it casually isn't.

Corporate taxi
1 → 16%
progressive · +0.5% Minimum turnover tax (IMCA) for taxpayers with turnover over EUR 50 million if corporate income tax is lower than IMCA · +15% Pillar Two effective minimum taxation for MNE groups and large-scale domestic groups with annual consolidated revenues of at least EUR 750 million · +5% Alternative tax for nightclubs and gambling operations based on revenue if higher than the standard 16% profit tax
IP Box · Patent Boxi
NONE
no IP regime · IP income taxed under standard corporate rules
Misuse of corporate assetsi
CRIMINAL LIABILITY
Article 272, paragraph (1), point (b) of Law no. 31/1990 on Companies
In Romania, the 'Misuse of Corporate Assets' (Abuz de bunuri sociale) is a criminal offense even for a sole shareholder who is also the sole director. This is based on the principle of the 'Autonomy of the Legal Entity,' which dictates that the company's patrimony is legally distinct from that of its shareholders. Under Article 272 of Law 31/1990, using company assets or credit in bad faith for personal benefit or contrary to the company's interests is punishable by 6 months to 3 years of imprisonment or a fine, regardless of the company's solvency, as it is considered a 'danger crime' (infracțiune de pericol).
Shareholders privacyi
PUBLIC PAYWALL
Oficiul Național al Registrului Comerțului (ONRC)
Directors privacyi
PUBLIC PAYWALL
Oficiul Național al Registrului Comerțului (ONRC)
Incorporation costi
Limited Liability Company (LLC)
Societate cu Răspundere Limitată (SRL)
Government Registration Fees (ONRC, Name Reservation, Official Gazette) USD 221
Professional Incorporation Service (Legal fees, drafting, and remote handling) USD 773
Total USD 994
VAT standard ratei
21%
3 distinct tiers in force
0% 11% 21%
Food & drink
11%
food
11%
non-alcoholic
21%
alcohol
Print media
11%
books
11%
ebooks
11%
newspapers
Culture
11%
cultural events
11%
museums
Transport
0%
public transit
0%
rail
0%
air
Hospitality
11%
hotels
11%
restaurants
11%
takeaway
Health
11%
pharma
Energy
11%
district heat.
11%
domestic fuel
Utilities
11%
water
Construction
11%
social housing
Agriculture
11%
farm inputs
11%
animal feed
Finance
0%
insurance
0%
financial svc.
04/08

Is Romania good for your holding company?

treaty network participation exemption withholding

YES. Romania is built for holding. An extensive treaty network (53 signed agreements) cuts withholding on cross-border dividend, interest and royalty flows, and a full participation-exemption regime (100% on qualifying dividends and gains) lets value flow through without a domestic layer. The classic elite-tier setup: a holding structured here travels well across borders.

Territorial systemi
Individuals
WORLDWIDE
Corporates
WORLDWIDE
Individuals: worldwide income taxation regardless of source. Corporates: worldwide.
Participation exemptioni
100%
10% holding · 12 months min
CFC rulesi
APPLY
Companies are required to report a pro-rata portion of a foreign subsidiary's retained earnings as taxable income if those earnings come from passive sources such as interest, IP royalties, dividends, or specific financial and low-value-added activities.
WHT · dividendsi
16%
non-resident outbound
WHT · interest
16%
non-resident outbound
WHT · royalties
16%
non-resident outbound
Tax-haven WHT
50%
penalty rate · blacklisted destinations
Treaties signedi
52
active
Treaties pending
1
in negotiation
Tax treaty networki
origin · RO 0% > 0% no treaty
Inspect a country
Hover any country on the map to read its withholding-tax treaty with RO.
Country Status Dividends Interest Royalties
// no treaties match
05/08

What does it cost to come and go from Romania?

exit tax territorial system dual citizenship

SOME. Romania taxes worldwide income while you're resident, but there's no exit tax on the way out. The cost of leaving is mostly paperwork: unrealised gains follow you to the next jurisdiction untouched.

Exit taxi
NONE
no triggers active · residence change tax-free · no deemed-disposal mechanism
Dual citizenship
ALLOWED
naturalised citizens may keep their existing nationality
Citizenship paths
Residence
Marriage
Birth
Descent
Investment
06/08

Will Romania protect your privacy?

info exchange corporate registries

NOT AT ALL. Romania has signed every exchange framework that matters and operates a public corporate registry. Whatever you do here (earn, hold, structure) is reportable, accessible, or both. Privacy is not the strategy in this jurisdiction.

Multilateral reporting frameworks 5/10 active · 4 pending
CRS
CARF
2024
FATCA
2014
MLI
2022
BEPS
MAAC
2014
GLOBAL FORUM
EOIR
CRYPTO-CARF
2024
CRYPTO TRAVEL RULE
2021
07/08

Is Romania itself a liability?

blacklists FATF standing

NO. Romania carries no entries on any major blacklist, though it sits outside FATF membership. Counterparties may apply light extra due diligence, but no formal stigma attaches to dealing with it.

Blacklist exposure Clear everywhere
FATF
grey / black list
EU
non-cooperative list
FRANCE
ETNC list
SPAIN
tax-haven list
PORTUGAL
favourable regimes
BRAZIL
low-tax list
08/08

Will you feel free in Romania?

press freedom crypto CBDC EU

PARTLY. Romania is an EU member, which puts it on the trajectory of the digital euro: a programmable, traceable CBDC designed to run on the same rails as the currency itself. Under MiCA, crypto is regulated rather than banned, but the direction of travel for financial expression in the bloc is state-controlled rails by default. Press freedom may sit high (RSF rank #55); financial freedom is on a clear ratchet.

Press freedom · RSF indexi
55/180
score 66 · ↓ 6 ranks year-on-year
Central bank digital currencyi
Program Status Cross-border Sources
Digital Euro
A digital euro could support the Eurosystem's objectives by providing citizens with access to a safe form of money in the fast-changing digital world.
European Central Bank
RESEARCH
Wholesale Digital Euro
Main motivations are to (i) consolidate and further develop the ongoing work of Eurosystem central banks in this area, and (ii) gain insight into how different solutions could facilitate interaction between TARGET real-time gross settlement (RTGS) services and DLT platforms.
European Central Bank
PILOT
Stella
It explores the opportunity for using DLT to improve financial market infrastructure to support payment and securities settlement.
European Central Bank
RESEARCH
SEE ALSO

Other jurisdictions worth comparing

Picked by similarity of strategic profile to Romania. No editorial ranking — neighbours in the same scoring space.

PROFILE-ADJACENT Same shape, comparable overall friction.
NOTABLY MORE FAVORABLE Same family of strategies, higher total score.
NOTABLY LESS FAVORABLE Same family of strategies, lower total score.