Source-cited draft: tax overview 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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Every figure is drawn from this Tax Guide and cited to its source.
Tax year
Calendar year (1 January to 31 December)Romanian Fiscal Code (Law 227/2015)View source ↗
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)View source ↗
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)View source ↗
Headline personal income tax rate
10%Romanian Fiscal Code (Law 227/2015)View source ↗
Standard corporate income tax rate
16%Romanian Fiscal Code (Law 227/2015)View source ↗
Does VAT exist?
Yes — VAT (TVA, taxa pe valoarea adăugată); standard rate 21% from 1 August 2025 (was 19%)
Annual personal income & social contributions return deadline
25 May of the following year (Unique Return / Declarația Unică)Romanian Fiscal Code (Law 227/2015)View source ↗
Annual corporate income tax return deadline
25 March of the following year (Form 101) for calendar-year taxpayersRomanian Fiscal Code (Law 227/2015)View source ↗
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)
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