Source-cited draft: tax overview for Romania (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
General reference only
This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for your personal facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| The Romanian tax system at a glance | Romania operates a flat-rate income tax system administered by the national tax authority (ANAF), with a calendar tax year and the Romanian leu (RON) as functional currency. The headline 2025 figures below are drawn from the Fiscal Code and reputable worldwide tax summaries; several rates changed mid-2025. | |
| Tax year | Calendar year (1 January to 31 December)Romanian Fiscal Code (Law 227/2015) | |
| Currency | Romanian leu (RON)Romanian Fiscal Code (Law 227/2015) | |
| Tax authority | Agenția Națională de Administrare Fiscală (ANAF — National Agency for Fiscal Administration)Romanian Fiscal Procedure Code (Law 207/2015) | |
| Basis of taxation for residents | Romanian tax residents are taxed on worldwide income; non-residents are taxed only on Romania-source incomeRomanian Fiscal Code (Law 227/2015) | |
| Headline personal income tax rate | 10% flat rateRomanian Fiscal Code (Law 227/2015) | |
| Standard corporate income tax rate | 16% |
Romania operates a flat-rate income tax system administered by the national tax authority (ANAF), with a calendar tax year and the Romanian leu (RON) as functional currency. The headline 2025 figures below are drawn from the Fiscal Code and reputable worldwide tax summaries; several rates changed mid-2025.
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Other Romania computations in the OpenAccountants library.
| Does VAT exist? | Yes — VAT (TVA, taxa pe valoarea adăugată); standard rate 21% from 1 August 2025 (was 19%)Romanian Fiscal Code (Law 227/2015), Title VII |
| Annual personal income & social contributions return deadline | 25 May of the following year (Unique Return / Declarația Unică)Romanian Fiscal Code (Law 227/2015) |
| Annual corporate income tax return deadline | 25 March of the following year (Form 101) for calendar-year taxpayersRomanian Fiscal Code (Law 227/2015) |
| EU / VAT regime context | Romania is an EU member state; VAT follows the EU VAT Directive (intra-Community supplies, OSS/reverse charge apply)EU VAT Directive 2006/112/EC; Romanian Fiscal Code (Law 227/2015) |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.