Romania

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Employee Income Tax in Romania

Romania Income TaxTax year 2026

Use for Romanian income tax on employees and on other non-business income of individuals for 2026: salary, rent, interest, dividends and gains on shares, with the Declarația unică filed by 25 May 2027. Covers the flat 10% rate, the salary base after employee CAS 25% and CASS 10%, the 2026 personal deduction scale (deducere personală) and the extra deductions for under-26s and school-age children, the 2026 tax-free amount for minimum-wage staff (300 lei a month to June, 200 lei from July), the end of the IT, construction and agriculture salary exemptions, dividends at 16%, interest at 10%, broker gains at 3% or 6%, gains without a Romanian broker at 16%, rent with the 20% flat deduction, CASS on non-salary income, and penalties.

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Company Formation in Romania

Romania Company FormationTax year 2026

Company formation and entity choice in Romania for 2026. Covers the limited liability company (SRL), the joint-stock company (SA), the authorised natural person (PFA) and branches; the new SRL minimum capital set by Legea 239/2025 (RON 500 for a new SRL, RON 5,000 once prior-year net turnover is above RON 400,000, in force from 18 December 2025, with existing SRLs given two years from that date to comply); how much capital is paid in and when (Law 31/1990); the SA minimum of RON 90,000; registration at the Trade Register (ONRC) under Law 265/2022 (name reservation, 15-day filing window, one-working-day decision, no registration fees); the beneficial owner declaration; and the first tax steps (micro-enterprise or profit tax, VAT threshold, annual financial statements in 150 days). Trigger phrases: register a company in Romania, înființare SRL, capital social minim 2026, ONRC, Registrul Comerțului, PFA. Out of scope: company tax (ro-corporate-income-tax), VAT (ro-vat-return), payroll (ro-payroll-social), self-employed tax (ro-income-tax), cross-border (ro-cross-border).

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Cross Border in Romania

Romania Cross-BorderTax year 2026

A person or company crosses Romania's border for tax: tax residence tests for individuals (domicile, centre of vital interests, more than 183 days in any 12 months) and for companies (Romanian legal person or place of effective management), arriving in Romania (the Z015 residence questionnaire, the digital nomad exemption), leaving (the Z017 questionnaire 30 days before departure, the extra three years of worldwide tax after a move to a non-treaty state, and the 16% company exit tax with a five-year instalment option), non-residents with Romanian income, withholding on outbound dividends, interest, royalties and service fees (16%, 10%, 50%), EU directive exemptions and treaty relief. Tax year 2026 (calendar year). Trigger phrases: moving to Romania, leaving Romania, non-resident Romania, expat Romania, exit tax Romania, digital nomad Romania, withholding tax Romania, certificat de rezidenta fiscala. Out of scope: ro-income-tax, ro-corporate-income-tax, ro-payroll-social, ro-cas-cass, ro-vat-return.

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Romania Einvoice

Romania E-InvoicingTax year 2026

E-invoicing in Romania, RO e-Factura, ANAF electronic invoice system, SPV (Spațiul Privat Virtual), B2B e-invoice clearance model, UBL 2.1 Romania, CIUS-RO, XML invoice validation, or any question about issuing, transmitting, validating, or archiving electronic invoices under Romanian law.

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Cas Cass in Romania

Romania PayrollTax year 2026

The Romanian pension contribution (CAS) and health contribution (CASS) owed by the self-employed for tax year 2026: PFA, II, IF members and liberal professions, on net income in the real system or on an income norm. Covers CAS at 25% on a base the taxpayer chooses, at least 12 or 24 minimum wages, once income reaches 12 minimum wages; CASS at 10% of actual net income with a floor of 6 and a cap of 72 minimum wages; the RON 4,050 minimum wage behind every 2026 threshold; exemptions; opt-ins; the income tax deduction; the Declarația unică filed and paid by 25 May 2027; and penalties. Trigger phrases: CAS PFA 2026, CASS PFA 2026, contribuții sociale PFA, plafon 72 salarii minime. Out of scope: ro-income-tax (the 10% tax), ro-payroll-social (employee and employer contributions), ro-employee-income-tax (CASS on rent and investments), ro-cross-border.

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Income Tax in Romania

Romania Income TaxTax year 2026

Romanian income tax on self-employed individuals for tax year 2026: PFA (persoană fizică autorizată), II (întreprindere individuală), IF (întreprindere familială) and liberal professions. Covers the flat 10% tax on net income in the real system (sistem real), income norms (norma de venit) and when they are barred, gross income and deductible, capped and non-deductible expenses, the deduction of CAS and CASS from the base, the 70% five-year loss carry-forward, the Declarația unică filed and paid by 25 May 2027 on actual 2026 figures, and the interest, penalties and fines for late filing or payment. Trigger phrases: impozit pe venit PFA, sistem real, norma de venit, cheltuieli deductibile PFA, Declarația unică 2027, PFA tax Romania, freelancer tax Romania. Out of scope: ro-cas-cass (contribution rules in depth), ro-employee-income-tax (salary, rent, investments), ro-corporate-income-tax (SRL), ro-vat-return, ro-cross-border.

Not yet approved

Built from the law

Transfer Pricing in Romania

Romania Transfer PricingTax year 2026

Romanian transfer pricing for tax year 2026: who is an affiliated person (Fiscal Code art. 7 pt. 26, the 25% holding or effective control test), the arm's length rule and the five methods (art. 11(4)), the transfer pricing file (dosarul prețurilor de transfer) under Fiscal Procedure Code art. 108(2) and ANAF Order 828/2026 (which replaces Order 442/2016 for 2026 transactions), the large taxpayer thresholds per affiliated person (EUR 100,000 services / 200,000 interest / 250,000 intangibles and royalties / 350,000 tangible goods), preparation by the corporate tax return deadline and filing in SPV within 30 working days, the on-request regime for small and medium taxpayers (EUR 50,000 / 100,000 / 150,000 / 200,000, 30 to 60 working days to present), the interquartile range and the median adjustment, APAs and their EUR 10,000 / 20,000 fees, the RON 2,000 to 14,000 fine for not preparing or presenting the file, and country-by-country reporting.

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Built from the law

Tax Overview in Romania

RomaniaTax year 2026

A first map of the Romanian tax system in tax year 2026: the calendar tax year, ANAF, worldwide taxation of residents, the flat 10% income tax, employee CAS 25% and CASS 10%, employer CAM 2.25%, the 16% profit tax, the 1% micro-enterprise tax and its EUR 100,000 revenue ceiling, 16% dividend tax from 2026, VAT at 21% and 11%, the Declarația unică due 25 May 2027, the D101 profit tax return due 25 June 2027, and the transfer pricing file under ANAF Order 828/2026. Every figure is taken from the Fiscal Code and Fiscal Procedure Code as consolidated by ANAF. Trigger phrases: Romania tax overview, Romanian tax system, tax in Romania 2026, ANAF basics. Out of scope: detail and computations, which are in ro-income-tax, ro-employee-income-tax, ro-cas-cass, ro-payroll-social, ro-corporate-income-tax, ro-transfer-pricing, ro-cross-border and ro-vat-return.

Not yet approved

Built from the law

Payroll Social in Romania

Romania PayrollTax year 2026

Run Romanian payroll for tax year 2026: registering employees in REGES ONLINE (the successor to REVISAL) the day before they start, the monthly gross-to-net (employee pension contribution CAS 25%, health contribution CASS 10%, income tax 10% after the personal deduction), the minimum gross wage (RON 4,050 to 30 June 2026, RON 4,325 from 1 July 2026), the tax-free RON 300 then RON 200 a month for full-time minimum-wage staff under OUG 89/2025, the employer work insurance contribution (CAM 2.25%), meal vouchers and other non-taxable benefits, the minimum CAS and CASS on part-time contracts, D112 filing and payment by the 25th, quarterly filers, annual duties and penalties. Trigger phrases: salarizare, stat de plata, D112, CAM, salariul minim 2026, tichete de masa, REGES, Romanian payroll, employer cost Romania. Out of scope: self-employed CAS and CASS (ro-cas-cass), the employee's own income tax questions and other income (ro-employee-income-tax, ro-income-tax), residence and posted workers (ro-cross-border).

Not yet approved

Built from the law

Corporate Income Tax in Romania

Romania Corporate TaxTax year 2026

Romanian company tax in tax year 2026 (calendar year): who pays profit tax (impozit pe profit) and who may use the micro-enterprise turnover tax (impozit pe veniturile microîntreprinderilor). Covers the 16% profit tax rate, the 1% micro tax with its EUR 100,000 revenue ceiling and one-employee rule, the minimum turnover tax (IMCA) for companies above EUR 50 million at 0.5% for 2026 and its end on 31 December 2026, the taxable base, limited and non-deductible expenses, the sponsorship credit, losses (5 years, 70% cap), the interest limit (30% of EBITDA, EUR 1 million safe harbour), quarterly payments, the D101 return due 25 June, 16% dividend tax, and interest and penalties. Trigger phrases: Romanian corporate tax, impozit pe profit, microintreprindere 2026, D101, IMCA, SRL tax Romania. Out of scope: ro-cross-border, ro-income-tax, ro-payroll-social, ro-cas-cass, ro-vat-return, ro-company-formation.

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Built from the law

VAT Return in Romania

Romania VAT / GSTTax year 2026

Romanian VAT (TVA, taxa pe valoarea adăugată) in tax year 2026: who must register, the 21% standard rate and 11% reduced rate set by Legea 141/2025 from 1 August 2025 and what the 11% list covers, the 9% transitional rate for homes ending 31 July 2026, the 395,000 lei small-enterprise exemption, monthly or quarterly D300 returns due on the 25th, the D394 local listing due on the 30th, the D390 EU listing, RO e-TVA pre-filled returns and compliance notices, RO e-Factura in five working days, domestic and EU reverse charge, intra-EU supplies, the 50% car restriction, refunds, interest and fines. Trigger phrases: Romanian VAT, Romania VAT return, Romanian VAT rate, TVA Romania, D300, decont de TVA, D394, e-TVA, cota TVA 21%, plafon 395.000 lei, VAT registration Romania. Out of scope: e-invoice formats and validation (romania-einvoice), company tax (ro-corporate-income-tax), residence and withholding (ro-cross-border), the system overview (ro-tax-overview).

Not yet approved

Built from the law