Romania Tax & Investment Guides
16 guides covering Romanian taxation, personal income tax (flat 10%), TVA (VAT 19%), corporate tax 16%, CGT 10%, property tax, social contributions (CAS 25% + CASS 10%), Pillar pension system, and key investment topics.
Personal Tax & Residency
Flat 10% IIT since 2018, generous deductions for pensions/insurance, 183-day residency rule, EU-aligned system
Romania Personal Income Tax Guide 2026 β Flat 10% IIT
Romanian personal income tax. Flat 10% rate with generous deductions, social contributions of 35% on employment income, and the unique micro-enterprise regime for 2026.
Romania Tax Residency Guide 2026 β 183-Day Rule & Vital Interests
Romania tax residency rules. 183+ day physical presence test, center of vital interests, EU-aligned rules (no citizenship-based test), non-resident Romania-source income only, DTA tiebreaker provisions.
VAT & Indirect Tax
TVA 19% standard, 9% reduced for food/medicine, 5% for housing, EU VAT compliance and ANAF eFiling
Romania Tax Filing Guide 2026 β Deadlines, eFiling & ANAF Portal
filing taxes in Romania. Annual ITR deadline May 15, VAT returns by 25th monthly/quarterly, D112 social contributions (monthly), eFiling via ANAF's SPV e-guvernare portal, Unique Declaration (DU), and pre-filled returns for employees.
Romania VAT Guide 2026 β 19% Standard, 9% & 5% Reduced Rates
Romanian value-added tax (TVA). Standard 19% rate, reduced rates of 9% for food/medicine and 5% for housing, VAT registration thresholds, and compliance requirements for 2026.
Business & Corporate Tax
CIT 16% flat, micro-enterprise 1%/3% for small businesses, dividend 10%, ONRC registration and cross-border rules
Romania Business Registration Guide 2026 β ONRC, CIF & ANAF
registering a business in Romania. ONRC (Trade Registry) company registration, CIF (tax code) from ANAF, VAT registration threshold EUR 300k, RVA via eFiling, ITM labor office registration, and sanitary authorization for 2026.
Romania Corporate Tax Guide 2026 β 16% Standard, Micro-Enterprise 1β3%
Romanian corporate income tax (Impozit pe Profit). Standard 16% rate, micro-enterprise regime at 1% or 3%, dividend taxation at 10%, and tax incentives for 2026.
Romania Cross-Border Tax Guide 2026 β 183-Day Rule & 90+ Treaty Network
Romania cross-border taxation. 183-day residency rule, worldwide income for residents, source-only for non-residents, treaty network of 90+ countries, foreign tax credit, IT developer exemption, and micro-enterprise tax regime.
Investment & Savings
CGT 10% flat, dividends 10%, crypto IIT 10% + CASS 10%, Pillar I/II/III pension system
Romania Capital Gains Tax Guide 2026 β 10% Flat Rate
Romanian capital gains tax (CGT). Flat 10% rate on gains from shares, bonds, mutual funds, and property. Exemptions for property held >3 years and primary residence for 2026.
Romania Crypto Tax Guide 2026 β IIT 10%, CASS 10% & ANAF Guidance
cryptocurrency taxation in Romania. No specific crypto law as of 2026, ANAF guidance treats gains as IIT 10% + CASS 10% (if thresholds exceeded), mining as independent activity, no VAT on crypto, and KYC/AML regulation under OM 361/2021.
Romania Investment Income Guide 2026 β Dividends, Interest & Rental Tax
Romanian investment income taxation. Dividends at 10%, bank interest at 10%, rental income taxed under IIT, and the tax treatment of REITs, bonds, and alternative investments for 2026.
Romania Pension Guide 2026 β Pillar I, II & III System
Romania's three-pillar pension system. Pillar I (PAYG state pension, points-based formula), Pillar II (mandatory private pension, 4.75% contribution), Pillar III (voluntary private pension), retirement ages of 65 (men) and 63-65 (women), and minimum 15 years contribution.
Property & Wealth Tax
Local property tax (impozit), notary fees 0.5β3%, rental income taxed at IIT 10%, no wealth tax
Romania Inheritance & Gift Tax Guide 2026 β No Inheritance Tax
Romania inheritance and gift taxation. No inheritance tax on direct relatives, gift tax exemptions, succession procedures, and testamentary planning for 2026.
Romania Property Tax Guide 2026 β Local Tax, Notary Fees & VAT
Romanian property taxation. Local property tax (impozit pe clΔdiri), notary fees, stamp duty, VAT on new builds, and capital gains tax on property disposal for 2026.
Romania Rental Income Tax Guide 2026 β IIT 10% Flat & Property Tax
rental income taxation in Romania. IIT 10% flat on gross rent (no deduction option) or 10% on net rent (if registered as independent activity), building tax (Impozit pe clΔdiri) 0.08-0.2% of value, and 10% WHT on non-resident landlords.
Romania Wealth Tax Guide 2026 β No Wealth Tax
Romania wealth taxation. No wealth tax, no net worth tax, and no solidarity tax. Property and investment holdings are not subject to annual wealth levies. Social contributions and local property tax are the closest alternatives for 2026.
Employment & Social Security
CAS (pension) 25% EE, CASS (health) 10% EE, FCLS 2.25% ER, total 35% employee contributions
Romania Calculators (8)
Free calculators for Romanian salary, tax, and personal finance.
Romania Salary
Salariu net 2026 β CAS, CASS, impozit.
Romania VAT
TVA 19%/9%/5% net/gross.
Romania Corporate Tax
CIT 16%, micro 1%/3%, dividend 10%.
Romania CGT
10% flat on capital gains.
Romania Social
CAS 25%, CASS 10%, FCLS 2.25%.
Compound Interest
Project investment growth.
Mortgage Calculator
Full amortization schedule.
50/30/20 Budget
Needs, wants, savings split.