Source-cited draft: corporate income tax for Romania (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Overview of CIT and turnover regimes
Companies are subject to a standard 16% corporate income tax (CIT) on worldwide profit, with a 1% micro-enterprise turnover regime for small companies meeting strict conditions and additional turnover-based taxes for large firms, banks and energy companies. Withholding taxes apply to dividends, interest and royalties, subject to EU directives and tax treaties.
Standard corporate income tax rate
16Romanian Fiscal Code (Law 227/2015) — https://taxsummaries.pwc.com/romania/corporate/taxes-on-corporate-income
CIT tax base
Accounting profit adjusted for non-deductible expenses and non-taxable income; resident companies taxed on worldwide profitRomanian Fiscal Code (Law 227/2015) — https://taxsummaries.pwc.com/romania/corporate/income-determination
Micro-enterprise turnover tax rate
1% of revenues (in lieu of 16% CIT) for qualifying small companiesRomanian Fiscal Code (Law 227/2015) — https://taxsummaries.pwc.com/romania/corporate/taxes-on-corporate-income
Micro-enterprise revenue threshold
Revenues must not exceed EUR 250,000 (RON equivalent) for 2025; lowered to EUR 100,000 from 2026Romanian Fiscal Code (Law 227/2015) — https://theromanianlawyers.com/micro-enterprise-eligibility-criteria-in-romania-for-2025/
Micro-enterprise eligibility conditions
Must have at least one employee, not operate in banking/insurance/gambling/oil-gas, and meet shareholder-holding limits across related entitiesRomanian Fiscal Code (Law 227/2015) — https://taxsummaries.pwc.com/romania/corporate/taxes-on-corporate-income
Minimum turnover tax (IMCA)
0.5% minimum tax on adjusted revenues for companies with prior-year turnover above EUR 50 million (scheduled for elimination from 2027)Romanian Fiscal Code (Law 227/2015) — https://taxsummaries.pwc.com/romania/corporate/taxes-on-corporate-income
Additional turnover tax — credit institutions
Banks pay a special turnover tax in addition to standard CIT (rate increased under 2025/2026 reforms — confirm current rate)Romanian Fiscal Code (Law 227/2015) — https://taxsummaries.pwc.com/romania/corporate/taxes-on-corporate-income
Nightclubs & gambling operations CIT floor
Greater of 5% of relevant revenue or 16% of taxable profitRomanian Fiscal Code (Law 227/2015) — https://taxsummaries.pwc.com/romania/corporate/taxes-on-corporate-income
Withholding tax on dividends to non-residents
10% (2025); 0% under EU Parent-Subsidiary Directive where a 10%+ holding is held continuously for at least 1 year; treaty rates may reduceRomanian Fiscal Code (Law 227/2015); EU Parent-Subsidiary Directive 2011/96/EU — https://kpmg.com/us/en/taxnewsflash/news/2025/02/romania-tax-amendments-dividend-withholding-tax-rate.html
Withholding tax on interest & royalties to non-residents
16% standard; 0% under the EU Interest & Royalties Directive where conditions are met; treaty rates may reduceRomanian Fiscal Code (Law 227/2015); EU Interest & Royalties Directive 2003/49/EC — https://taxsummaries.pwc.com/romania/corporate/withholding-taxes
Penalty withholding rate
50% WHT on certain payments to jurisdictions without an information-exchange agreement, where transactions are artificialRomanian Fiscal Code (Law 227/2015) — https://taxsummaries.pwc.com/romania/corporate/withholding-taxes
Annual CIT return & payment deadline
25 March of the following year (Form 101) for calendar-year taxpayers; quarterly advance payments due by the 25th of the month following each quarterRomanian Fiscal Code (Law 227/2015) — https://taxsummaries.pwc.com/romania/corporate/tax-administration
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