Europe
Romania tax rates 2026
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
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.
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.
Ways to relocate to Romania
The residency and citizenship routes that lead here, weighed against the tax picture above.