Taxes in Romania for a Company Owner
Short answer
Tax in Romania for a company has two alternative regimes: profit tax at 16% of profit, or micro tax at 1% of revenue. A registered company adds VAT at 21%, with one reduced rate of 11%. It withholds 16% on dividends distributed from 1 January 2026. ANAF collects, and most returns fall due on the 25th.
We read the texts below between 13 and 16 October 2026. Every rate is the one in force on those dates.
What taxes does a Romanian company owner meet in a year?
The fiscal year is the calendar year (art. 16 of the Fiscal Code). Four layers of tax fall on the company and one on its owner.
Taxes on the company's income
Profit tax applies to profit from any source (art. 13). Micro tax on revenue is the alternative. A minimum turnover tax reaches only companies above EUR 50,000,000 of turnover (art. 18^1).
VAT
The company charges VAT on taxable supplies once it is registered, at two rates. How a company gets and keeps a Romanian VAT number has its own guide.
Taxes the company withholds for others
The company withholds tax on dividends, salaries, the administrator's pay and income paid to non-residents.
Local and special taxes
Building, land and vehicle taxes go to the local tax office. A special car tax and a construction tax have dates of their own.
The owner's own taxes
The owner meets the final tax on dividends, the tax on a gain from selling shares and the rule for inheritance.
What are the tax rates in Romania?
Every rate below is the one in force between 13 and 16 October 2026. The flat income tax on salaries is in the row for salaries.
| Tax | Rate | Base and who pays | When due | Where in the law |
|---|---|---|---|---|
| Profit tax (impozit pe profit) | 16% | Taxable profit of a Romanian company, from any source | Advances by the 25th after quarters I to III; annual return (form 101) by 25 June | art. 17, 41, 42, 13 |
| Micro tax (impozit pe veniturile microîntreprinderilor) | 1% | Revenue from any source, costs not deducted; ceiling EUR 100,000 from 1 January 2026, tested with linked enterprises | By the 25th after each quarter | art. 51, 53, 54, 56 |
| VAT, standard rate | 21% | Taxable supplies of a registered company | Return and payment by the 25th after the month or quarter | art. 291, 323; Law 141/2025 |
| VAT, reduced rate | 11% | The supplies the Code lists | Same date | art. 291 |
| Dividend tax | 16% on dividends distributed from 1 January 2026 | Gross dividend to a Romanian company, an individual (final tax) or a non-resident, before treaty or EU relief; between Romanian companies the tax does not apply where art. 43(4) is met (at least 10% held for a full year, both paying profit tax or a tax that substitutes it), and the texts read do not settle whether a micro payer qualifies | By the 25th after payment, or 25 January if approved and unpaid at year end | art. 43, 97, 224; Law 141/2025 art. VII |
| Tax on other income paid to non-residents | 16% in general; 10% for non-dividend income of an individual resident in an EU member state or a treaty state; a higher rate for some income paid into an account in a state with no information-exchange instrument, where the transaction is artificial; all before treaty or EU relief | Income obtained from Romania, withheld at payment | By the 25th of the following month | art. 224(4) |
| Income tax on salaries | 10% | Salaries and the administrator's pay | With the payroll return, by the 25th of the following month | art. 64, 76, 147 |
| Pension contribution, CAS (contribuția de asigurări sociale) | 25% | Owed by the employee | With the payroll return | art. 138 |
| Health contribution, CASS (contribuția de asigurări sociale de sănătate) | 10% | Owed by the employee | With the payroll return | art. 156 |
| Work-insurance contribution, CAM (contribuția asiguratorie pentru muncă) | 2.25% | Owed by the employer | With the payroll return | art. 220^3 |
Who collects Romanian taxes, and how are returns filed?
ANAF (Agenția Națională de Administrare Fiscală, the National Tax Administration Agency) collects the central taxes. It works through the territorial office of the taxpayer's fiscal domicile (domiciliu fiscal) (art. 30 of the Fiscal Procedure Code). Building, land and vehicle taxes go to the local tax office. A company declares a change in registration data within 15 days (art. 88).
The law sits in the Fiscal Code (Law 227/2015) and the Fiscal Procedure Code (Law 207/2015). We read both in ANAF's consolidations. The VAT rates and the 16% dividend tax come from Law 141/2025. The share-transfer notice and the 16% on share gains come from Law 239/2025. We read the other 2025 and 2026 amendments in the consolidated Code. They include OUG 156/2024, OG 22/2025, OUG 89/2025 and OUG 8/2026.
Returns are filled in electronically and signed with a qualified certificate. The annual accounts go to ANAF only electronically (OMF 2.036/2025). A taxpayer with no fiscal domicile in Romania who must file designates a representative (art. 18). Exceptions apply to EU and EEA residents, tax-cooperation states and electronic communication with ANAF.
The administrator answers for the accounts (art. 10 of Law 82/1991). The company's own accounting staff keeps them, or a CECCAR member under a contract. This site sells none of this.
Profit tax or micro tax: how is the regime decided?
Micro tax is optional (art. 48). Its conditions are tested on 31 December of the previous fiscal year and met together (art. 47). Our guide to corporate tax on a Romanian SRL has the full rules.
- Revenue within EUR 100,000 from 1 January 2026 (EUR 250,000 for 2025), counted with linked enterprises (art. 54, 47).
- One micro company per shareholder holding over 25% (art. 47).
- At least one employee, or an administrator paid at least the gross minimum wage under a mandate contract. A new company has 90 days (art. 47, 51, 48).
- The previous year's annual accounts filed on time, and an activity the Code does not exclude. Gambling is excluded (art. 47).
- Notice to ANAF by 31 March of the year concerned (art. 55).
- Passing EUR 100,000 in the year means profit tax from the quarter of the excess (art. 52), with no switch mid-year (art. 48).
- Profit tax, for contrast: advances by the 25th after quarters I to III, the return by 25 June, losses from 2024 carried 5 years (art. 41, 42, 31).
The minimum turnover tax (impozit minim pe cifra de afaceri) applies only above EUR 50,000,000 of previous-year turnover. The rate is 0.5% in the 2026 formula, and the tax runs until 31 December 2026 (art. 18^1).
How does VAT work for a small Romanian company?
These are the rules a small SRL meets first.
The rates
Standard 21% and one reduced rate of 11%, both from 1 August 2025 (art. 291; Law 141/2025).
The exemption ceiling
Annual turnover of 395,000 lei since 1 September 2025, up from 300,000 lei (ANAF Cluj-Napoca notice). A company that passes it applies at the latest on the day it passes it (art. 316). Below it, a company may opt in at any time (art. 310).
The return and the period
Form 300 and the payment fall due by the 25th after the period (art. 323, 326). The period is the month, or the quarter where previous-year turnover did not exceed EUR 100,000 and there were no intra-EU acquisitions of goods (art. 322).
How the VAT code is lost
After 6 consecutive months (2 quarters) with no return, when the returns show no purchases and no supplies, and on a declaration of inactivity (art. 316).
e-Factura
Invoices go out within 5 working days of issue from 1 January 2026, per ANAF's note on OUG 89/2025. Between taxable persons established in Romania, only an e-Factura invoice counts (art. 319).
What does the company withhold on dividends and payments abroad?
A company that pays a dividend, a salary or other income withholds tax for the recipient. The guide Withholding Tax in Romania on Payments to Non-Residents covers payments abroad in full.
Approval and the limit
The shareholders approve the accounts and the distribution. A company with a carried-forward accounting loss pays dividends from current profit only after setting up legal reserves and covering the loss. A company whose net assets have fallen below half the subscribed capital pays only after restoring them to the legal minimum (Law 239/2025, new art. 69^1(1)-(2) of Law 31/1990).
The rate
The company withholds 16% on dividends distributed from 1 January 2026 to an individual (final tax), a Romanian company or a non-resident (art. 43, 97, 224; Law 141/2025 art. VII). Between Romanian companies the tax does not apply where art. 43(4) is met. That means the recipient held at least 10% for a full year and both pay profit tax or a tax that substitutes it. The texts we read do not settle whether the 1% micro tax is such a tax. The 10% rate stays for dividends distributed on 2025 interim accounts.
The non-resident's certificate
Treaty or EU relief needs a tax residence certificate shown at payment, with an authorised Romanian translation (art. 230). Without it the domestic rate is withheld. ANAF's list shows 90 partner countries on 13 October 2026. No treaty rate is given here.
Payment to the budget
The company pays by the 25th of the month after the payment (art. 43, 97, 224). For dividends approved and unpaid at year end, it pays by 25 January of the next year.
The annual returns
Form 205 for tax withheld at source and form 207 per non-resident beneficiary, by the last day of February (art. 132, 231).
What tax position does an existing SRL bring to its buyer?
The company stays the taxpayer when its shareholders change. The company, the seller or the buyer makes every ANAF filing, or a CECCAR accountant or lawyer acting for them. We prepare the file and coordinate.
- Arrears and the 5-year assessment window stay with the company (art. 110 of the Fiscal Procedure Code). This is our reading.
- The tax certificate shows the arrears: ANAF issues it within 3 working days, usable up to 30 days (art. 158). See how to read the ANAF certificate of a company before the share transfer.
- A transfer of the shares of any SRL member is notified to ANAF within 15 days (Law 239/2025 art. V; OUG 13/2026 art. I). With arrears, a guarantee is given (art. 211) and enforced if they stay unpaid 60 days after the transfer is registered. A Bar-registered lawyer drafts the deed. The share-transfer page covers the ONRC entry that makes the buyer the owner.
- The micro status is re-tested against the buyer's other companies. One micro company is allowed per holder over 25%, and linked enterprises count in the ceiling (art. 47).
- The VAT code is lost after 6 months without a return, on a declaration of inactivity, or through fiscal-record entries of majority shareholders or administrators (art. 316). No text we read says it survives a transfer, so we do not promise it.
- The price of the shares carries no Romanian VAT (art. 292). The seller's gain is the seller's own income tax (art. 123).
law a term set by law
- 1
Tax certificate
- law issued within 3 working days
- law usable up to 30 days
- 2
The transfer
the shares of any SRL member
- 3
Notice to ANAF
- law within 15 days
- 4
Guarantee enforced
- law if the arrears stay unpaid 60 days after registration
- 5
The assessment window runs on
- law 5 years
Buying an existing company and weighing its tax position?
Ask how the checks are assembled before payment. A lawyer and an accountant do the reserved steps. We prepare the file.
What does a foreign owner pay personally?
This section states the law and gives no advice. Advice on a reader's own case belongs to a tax consultant registered with the CCF (OG 71/2001). Home-country tax is outside this page.
Dividends
Dividends distributed from 1 January 2026 bear 16% as a final tax, withheld by the paying company (art. 97). A resident individual also owes CASS on non-salary income once the cumulated amount reaches 6 gross minimum wages in the year. Nothing is stated for a non-resident.
The pay of an administrator
Remuneration is income taxed like a salary (art. 76). The gross minimum wage, the floor of the micro employee condition, is 4,050 lei a month to 30 June 2026. From 1 July 2026 it is 4,325 lei, per the explanatory note to HG 146/2026. The adopted decision was not read. Its own guide covers the flat rate on Romanian income.
Selling shares
The tax is 16% on an individual's annual net taxable gain, for income of 2026 onward (art. 123; Law 239/2025 art. XIII). The seller owes this tax and declares it in the single return (form 212) by 25 May of the following year.
The residence test
An individual is resident with Romanian domicile or with the centre of vital interests in Romania. An individual is also resident after more than 183 days in any 12 consecutive months (art. 7). A resident then has full liability on worldwide income.
Inheritance
Real estate bears no tax if the succession is completed within 2 years of the death. Otherwise the tax is 1% of the estate's value, collected by the notary (art. 111). For inherited shares, our reading (not advice) is that acquiring them is not taxable income (art. 93). In our reading too, an heir who sells takes the deceased's documented price as cost (art. 94).
Which local taxes and special taxes can a company owe?
The local tax office also issues the local-tax certificate (art. 159 of the Fiscal Procedure Code).
Building tax
A company's non-residential building bears 0.2% to 1.3% of the taxable value. The rate is 5% where a valuer has not updated the value in the last 5 years (art. 460).
Land and vehicle taxes, and the two dates
Building, land and vehicle taxes are each paid in two instalments, by 31 March and 30 September (art. 462, 467, 472). Paying the year by 31 March earns a discount of up to 10%, set by the local council. No Bucharest rate is given here.
The special tax on high-value cars
A car registered in Romania with a purchase value above 375,000 lei bears 0.9% on the excess. This lasts for 5 years from the fiscal year of handover. The tax is declared and paid by 31 December (art. 500^1 to 500^3). The start year and leased cars are not covered here.
Construction tax
Tax of 0.5% of the net value of constructions that carry no building tax, declared by 25 May and paid on 30 June and 31 October (art. 496 to 499).
What falls due each month and each quarter?
The recurring cycle of a small SRL fits in one table. "The 25th" always means the 25th of the month after the period.
| When | What is filed or paid | Form or article |
|---|---|---|
| Every month, by the 25th | VAT return and VAT, for monthly filers | Form 300 |
| Every month, by the 25th | Payroll return: income tax and contributions | Form 112 |
| Every month, by the 25th | Tax withheld on dividends and on payments to non-residents, paid in the month after the payment | art. 43, 97, 224 |
| Every month, by the 25th | Recapitulative statement of intra-EU operations, only for months with such an operation | Form 390 |
| Every month or quarter, by the last calendar day of the month after the period | SAF-T information file, under the original text of OPANAF 1783/2021 | Form 406, Annex 4 and Annex 5 |
| Every quarter, by the 25th | Micro tax and its return | art. 56 |
| Quarters I to III, by the 25th | Profit-tax advance | art. 41 |
| Every quarter, by the 25th | VAT return of a quarterly filer | Form 300 |
What falls due in the annual round?
The annual round runs from 25 January to 31 December. The profit-tax return is due on 25 June (art. 42). ANAF's Cluj-Napoca office repeated that date in its communique of 18 June 2026.
| When | What is filed or paid | Where in the law |
|---|---|---|
| 25 January | Dividend tax on dividends approved but unpaid at the end of the year | art. 97 |
| End of February | Forms 205 and 207: the informative returns on tax withheld at source, and per non-resident beneficiary | art. 132, 231 |
| Within 60 days of the year end | Sworn no-activity declaration instead of annual accounts, for a company with no activity since incorporation | OMF 2.036/2025 |
| 31 March | Micro-regime notice to ANAF; first instalment of building, land and vehicle taxes; last day of the early-payment discount | art. 55, 462, 467, 472 |
| 25 May | The owner's single return (form 212) where they must file; the construction tax declaration where the company owns such constructions | art. 123, 499 |
| 31 May | Annual financial statements, approved by the general meeting and filed electronically | OMF 2.036/2025 |
| 25 June | Annual profit-tax return (form 101) | art. 42 |
| 30 June and 31 October | Construction tax instalments | art. 499 |
| 30 September | Second instalment of building, land and vehicle taxes | art. 462, 467, 472 |
| 31 December | Special tax on high-value cars, declared and paid | art. 500^1 to 500^3 |
each month and each quarter
The 25th
January to March
25 January
End of February
forms 205 and 207
31 March
April to June
25 May
31 May
25 June
30 June
July to September
30 September
October to December
31 October
31 December
What happens if a date is missed?
ANAF may assess tax for 5 years, counted from 1 July of the year after the tax year (art. 110 of the Fiscal Procedure Code). The amounts below are the statute's, not advice.
A late return
A late return is fined 500 to 1,000 lei, and 1,000 to 5,000 lei for a medium or large taxpayer (art. 336). The recapitulative statement and the SAF-T file each carry 1,000 to 5,000 lei (art. 337, 337^1). An individual's late single return carries 50 to 500 lei.
Tax paid late
Interest of 0.02% a day plus a penalty of 0.01% a day (art. 174, 176).
Silence and inactivity
No declaration in a calendar half-year, accounts filed more than 5 months late, or no payment account in Romania make a company inactive. An inactive company is dissolved after a year without reactivation (art. 92).
The VAT code
Cancelled after 6 consecutive months (2 quarters) without a VAT return, or with returns showing no purchases and no supplies (art. 316).
The accounts
Unfiled accounts or a missing no-activity declaration are sanctioned under art. 42 of the Accounting Law. We did not read the current amounts, so none is stated.
Romanian tax calculator: five worked computations
We found no official Romanian tax calculator among the official sources we read. These are five computations from the statutory rates. The inputs are illustrative and the rates are the facts. Every result is our computation.
| Case | Illustrative input | Rate | Result (our computation) |
|---|---|---|---|
| Micro tax | Revenue of 100,000 lei | 1% | 1,000 lei |
| Profit tax | Taxable profit of 100,000 lei | 16% | 16,000 lei |
| Dividend | Gross dividend of 10,000 lei | 16% | 1,600 lei withheld |
| Salary contributions | Gross salary of 10,000 lei | CAS 25% and CASS 10% (employee), CAM 2.25% (employer) | 2,500 lei, 1,000 lei and 225 lei |
| VAT | Net amount of 100.00 lei of a taxable supply | 21% or 11% | 21.00 lei or 11.00 lei |
The 10% income tax on the salary is not computed. We did not read its base after contributions and deductions.
Sources
The two Codes are ANAF's annotated consolidations (the Fiscal Code to Law 170/2026, the Fiscal Procedure Code to OUG 38/2026), not official republications. The texts were read between 13 and 16 October 2026.
- Fiscal Code, Law 227/2015, ANAF consolidation: rates, bases and dates of company, payroll, local and special taxes.
- Fiscal Procedure Code, Law 207/2015, ANAF consolidation: competence, representative, certificates, interest, fines, inactivity.
- Law 141/2025: VAT rates from 1 August 2025 and dividend tax of 16% from 1 January 2026.
- Law 239/2025: the 15-day notice, the 60 days, the inactivity date, the 16% on share gains, the dividend limit.
- OUG 13/2026: the notice covers the shares of any SRL member.
- OMF 2.036/2025, Annex 1: the 31 May filing, electronic filing, the no-activity declaration.
- ANAF list of double tax treaties: 90 partner countries on 13 October 2026.
- ANAF Cluj-Napoca notice on the VAT ceiling: 395,000 lei from 1 September 2025.
- OPANAF 1783/2021, Annex 4, original text: the SAF-T deadline and the first-report grace period.
- OPANAF 1783/2021, Annex 5, original text: the SAF-T filers and start dates.
- Accounting Law 82/1991, 2008 text: who answers for the accounts and who may keep them.
Frequently asked questions about taxes in Romania
How much income tax do you pay in Romania?
Salaries bear a flat 10% income tax. The employee owes 25% CAS and 10% CASS, and the employer owes 2.25% CAM. Dividends bear 16% as a final tax. A gain on selling SRL shares bears 16% for income of 2026 onward. The income-tax guide holds the detail.
How much tax will I pay?
It depends on the regime and the base. Micro tax is 1% of revenue. Profit tax is 16% of taxable profit. A dividend bears 16% withheld. The worked computations on this page are ours, with illustrative inputs. We found no official Romanian calculator among the official sources we read.
What taxes does a foreign owner of a Romanian SRL face in a year?
The company pays profit tax of 16%, or micro tax of 1% of revenue. Once registered, it charges VAT of 21% and 11% and withholds 16% on dividends. It owes payroll tax and contributions if anyone is paid, the administrator included. Local taxes on buildings, land and vehicles apply. Two special taxes cover a high-value car or special constructions.
What is the corporate tax rate in Romania in 2026?
Profit tax is 16% of taxable profit. A company that meets the micro conditions pays 1% of revenue instead. The two are alternatives. The minimum turnover tax reaches only companies with previous-year turnover above EUR 50,000,000, and it ends after 31 December 2026.
What is the VAT rate in Romania, and when must a company register?
The standard rate is 21% and there is one reduced rate of 11%, both since 1 August 2025. The exemption ceiling is 395,000 lei of annual turnover since 1 September 2025. A company that passes it applies at the latest on the day it passes. Below it, a company may opt in at any time.
What tax does a non-resident owner pay on dividends?
The company withholds 16% on dividends distributed from 1 January 2026, before treaty or EU relief. Relief needs a tax residence certificate shown to the payer at payment, or a later regularisation once it is shown. This page states no treaty percentage, because we read no treaty text.
When are tax returns and payments due?
VAT, payroll, micro tax, quarterly profit-tax advances and dividend withholding fall due on the 25th of the month after the period. Informative returns fall at the end of February, local taxes on 31 March and 30 September. The owner's single return is due on 25 May, the accounts on 31 May, the profit-tax return on 25 June.
How is a tax return filed in Romania?
Electronically, signed with a qualified certificate. A non-resident taxpayer who communicates electronically with ANAF need not appoint a Romanian representative. The company's own accounting staff keeps the books, or a CECCAR member under a contract. This site sells none of these services.
Which authority collects the taxes?
ANAF collects the central taxes through the territorial office of the company's fiscal domicile. Building, land and vehicle taxes go to the local tax office. It also issues the local-tax certificate, valid for 30 days. The company declares a change in registration data to ANAF within 15 days.
Is there an inheritance tax in Romania?
Real estate bears no tax if the succession is completed within 2 years of the death. Otherwise the tax is 1% of the estate's value, collected by the notary. For inherited shares, our reading (not advice) is that no income arises on acquisition. Our reading is also that an heir who sells takes the deceased's documented price as cost.
What are the penalties for filing or paying late?
A late return carries 500 to 1,000 lei for a small company. Unpaid tax bears interest of 0.02% a day plus a penalty of 0.01% a day. A half-year without a declaration, or accounts filed more than 5 months late, means inactivity and dissolution after a year. Six months without a VAT return cancel the VAT code.
When is a foreign individual a Romanian tax resident?
An individual is resident with Romanian domicile or with the centre of vital interests in Romania. An individual is also resident after more than 183 days in any 12 consecutive months. A resident is taxed on worldwide income. Whether this applies to a given owner is a question for a tax consultant registered with the CCF.
What tax liabilities come with an existing SRL?
Its arrears and the 5-year assessment window stay with the company. The tax certificate shows the arrears. The transfer of the shares of any SRL member is notified to ANAF within 15 days. The micro status is re-tested against the buyer's other companies. The price of the shares carries no Romanian VAT.
Is Romania a tax haven?
This page gives figures and no label: 16% profit tax, or 1% of revenue for a micro company, 21% VAT and 16% on dividends. These apply on profit from any source, with a calendar of filings. No official text we read classifies Romania on any list, so none is stated.
Is Romania tax free?
No. The same company-level rates apply to a company owned from abroad: profit tax is 16%, micro tax is 1% of revenue and VAT is 21%. On dividends distributed from 1 January 2026, the company withholds 16% from a non-resident. A treaty rate or the EU and EEA parent exemption of art. 229 can reduce it, on conditions.