Tax Compliance in Romania
Company income taxes and withholding computed and filed inside the accounting contract, by CECCAR-registered accountants. Tax Compliance in Romania
income tax
Income Tax in Romania: Rates, Residence and Returns in 2026
By Mihai Dumitrescu, VAT and tax compliance lead · Reviewed by Ioana Marinescu, Accounting and reporting client lead · Updated October 2026
The rules on this page are read in the Fiscal Code, Law 227/2015, as consolidated by ANAF to Law 170/2026, and in the acts listed under Sources.
Personal income tax in Romania (impozit pe venit) is a flat 10% on each category of an individual's income (art. 64(1) Fiscal Code). The 16% often called corporate income tax is the company's profit tax (art. 17). A micro-enterprise pays 1% of revenue instead (art. 51(1)). Dividends distributed from 1 January 2026 carry 16% (art. 97(7); Law 141/2025).
One rate for people, other rates for companies: the 10% income tax reads each category of an individual's income, never the company's profit.
What is the income tax rate in Romania in 2026?
Romania taxes an individual's income at one flat rate: 10% of the taxable income of each source in each category, under art. 64(1) of the Fiscal Code, read here in ANAF's consolidation to Law 170/2026. The categories are independent activities, intellectual property, salaries, the use of goods, investments, pensions, agriculture, prizes and other sources. Categories with a rate set expressly are excepted, dividends among them (art. 64(2)), and the tax year is the calendar year (art. 65(1)).
Income tax is one part of the Romanian tax system, and Title IV of the Code sets one national rate: the articles read set no local or regional income tax. Interest on current accounts and deposits is taxed at 10%, and that tax is final (art. 97(1)). The 16% that many summaries print beside the 10% belongs to a different taxpayer, the company, as the next section explains.
| Tax | Rate and base | Who pays | Article |
|---|---|---|---|
| Personal income tax (impozit pe venit) | 10% of the taxable income of each source in each category | individuals | art. 64(1) |
| Profit tax (impozit pe profit) | 16% of taxable profit | Romanian companies; foreign companies through a Romanian permanent establishment | art. 17, 13(1) |
| Micro-enterprise tax | 1% of revenue, from 1 January 2026 | micro-enterprise payers, which are outside profit tax | art. 51(1), 13(2)(h) |
| Dividends to individuals | 16% of the amount, final, withheld, for dividends distributed from 1 January 2026 | resident individuals | art. 97(7); Law 141/2025 |
| Interest on current accounts and deposits | 10%, final | individuals | art. 97(1) |
| Tax year | the calendar year | every income tax payer | art. 65(1) |
Income taxes in Romania in 2026 at a glance. Source: the Fiscal Code, ANAF consolidation to Law 170/2026; the dividend start date from Law 141/2025.
Is 'corporate income tax' the same as income tax in Romania?
No. What English summaries call corporate income tax is the impozit pe profit (profit tax): 16% of taxable profit under art. 17 of the Fiscal Code. It is paid by Romanian legal persons and by foreign legal persons through a Romanian permanent establishment (art. 13(1)); a company is resident when it is Romanian or effectively managed in Romania (art. 7 pt. 37).
Profit tax is paid by the 25th of the first month after quarters I to III (art. 41(1)). The guide on how corporate income tax is computed and paid in Romania covers the base and the returns.
A micro-enterprise pays the impozit pe veniturile microîntreprinderilor (micro-enterprise tax) instead: 1% of revenue (art. 51(1), from 1 January 2026 under OUG 89/2025), and it is outside profit tax while it does (art. 13(2)(h)). The ceiling is the lei equivalent of EUR 100,000 from 1 January 2026, after EUR 250,000 for 2025 (art. 54(3)). Passing EUR 100,000 during the year brings profit tax from that quarter (art. 52(1)). What it takes to run a micro company in Romania is in its own guide.
Either way, the company tax is the company's: the 16% profit tax is never withheld from a person's salary. The person's tax is the 10% of the previous section.
Who pays Romanian income tax, and on which income?
Art. 58 of the Fiscal Code names four classes of taxpayer: resident individuals; non-residents with an independent activity through a Romanian permanent establishment; non-residents with a dependent activity, employment, in Romania; and non-residents who obtain the income listed in art. 129. A resident with domicile in Romania is taxed on income from any source, in Romania and abroad (art. 59(1)(a)). A non-resident employee is taxed only on the net salary from the work done in Romania (art. 59(1)(d)).
Personal income tax in Romania is charged category by category, at 10% on each (art. 64(1)). Income from an independent activity, the kind a PFA earns, is one category, and whether a freelancer in Romania should register a PFA or an SRL has a guide of its own. Gains on shares follow their own rules; how a sale of SRL shares is taxed in Romania is explained separately.
When does a foreigner become a Romanian tax resident?
Any one of three tests makes an individual a Romanian tax resident (art. 7 pt. 28 Fiscal Code): domicile in Romania; the centrul intereselor vitale (centre of vital interests) in Romania; or more than 183 days in Romania in total in any 12 consecutive months ending in the calendar year. The centre of vital interests is where personal and economic relations are closer (art. 7 pt. 6). The Code's first test is domicile, not a permanent home. The nomad visa is covered in the tax residence guide.
Are you a Romanian tax resident?
three tests, any one is enough art. 7 pt. 28
Domicile in Romania
the Code's first test
Centre of vital interests in Romania
closer personal and economic relations, art. 7 pt. 6
More than 183 days
in any 12 consecutive months ending in the year
the outcome
A test is met: resident
worldwide income, art. 59(1)(a)
- From the day of the declarationart. 59(2)a newcomer declaring the centre of vital interests
- From the day of arrivalart. 59(2^1)a newcomer who meets the 183 days
- Exceptedart. 59(3), (6)proves residence in a treaty state with a certificate
No test met: non-resident
Romanian income only, art. 58, 59(1)(d)
- Worldwide incomenoa non-resident employee: net salary for work done in Romania only
Leaving Romania: resident until the day of departure (art. 59(4)); for stays abroad of more than 183 days, the departure form 30 days before leaving.
From which day is foreign income taxed?
A newcomer who declares the centre of vital interests in Romania is taxed on worldwide income from the first day of that declaration (art. 59(2)). One who meets the 183 days is taxed on it from the first day of arrival in Romania (art. 59(2^1)). A person who proves residence in a state with which Romania has a double tax treaty is excepted from the declaration rule (art. 59(3)).
The arrival questionnaire, the Chestionar pentru stabilirea rezidenței fiscale, follows the model set by the norms (art. 230(7); OMFP 583/2016 and OMFP 1099/2016).
Leaving Romania
A resident who leaves stays resident until the day of departure (art. 59(4)). Someone leaving for one or more stays abroad of more than 183 days in total files the departure form 30 days before leaving, and the departure questionnaire is also set by the norms (art. 230(7)). Whether a given person is resident, on arrival or on departure, is decided on the facts and the questionnaire, not by a guide.
How is a resident's foreign income taxed?
A Romanian resident owes Romanian tax on income from abroad (art. 130(1) Fiscal Code). Where a treaty uses the credit method, the tax paid abroad is deducted from the Romanian income tax, within the limits of art. 131 (art. 131(1)). Where it uses the exemption method, the income is exempt in Romania but is still declared in the Declarația unică, the single return (art. 131(2)).
ANAF lists Romania's treaty network: 90 partner states, the newest entry Andorra, applicable from 1 January 2026. A resident of a treaty state who claims its benefits in Romania proves residence with a certificate issued by the tax authority of that state (art. 59(6)). How the treaties allocate each type of income is set out in the double tax treaties guide.
How is a Romanian salary taxed?
Income tax on venituri din salarii și asimilate salariilor (salary and assimilated income) is monthly and final, computed and withheld at source by the payer (art. 78(1) Fiscal Code). An employee with salary alone files no annual return. The employer's monthly cycle, from the computation to form 112, is what our payroll service runs inside the accounting contract.
- Gross pay. The month's gross salary, or an administrator's remuneration, is the starting figure of that month's computation.
- Contributions deducted. The employee's CAS of 25% (art. 138(a)) and CASS of 10% (art. 156) for the month are deducted from the gross pay.
- Personal deduction. At the main job, where it applies, the deducere personală (personal deduction) is subtracted as well (art. 77(1), (3)).
- Tax at 10%. Income tax of 10% is applied to what remains (art. 78(2)(a), 64(1)); the employer pays its own CAM of 2.25% on top (art. 220^3(1)).
- Paid and reported. The employer pays the tax by the 25th of the following month (art. 80(1)) and reports it on form 112 by the same date (art. 147(1)).
| Item | Rate or rule | Borne by | Article |
|---|---|---|---|
| CAS, pension (contribuția de asigurări sociale) | 25% | employee, withheld | art. 138(a) |
| CASS, health (contribuția de asigurări sociale de sănătate) | 10% | employee, withheld | art. 156 |
| Personal deduction | main job only, for gross monthly pay up to 2,000 lei above the minimum gross wage | employee | art. 77(1), (3) |
| Income tax | 10% of gross pay minus contributions minus the deduction | employee, withheld | art. 78(2)(a), 64(1) |
| CAM, work insurance (contribuția asiguratorie pentru muncă) | 2.25% | employer | art. 220^3(1) |
The contributions themselves, and what they cost an employer, are set out in the payroll taxes guide.
What is withheld from a Romanian salary in 2026, and who bears it. Source: the Fiscal Code, art. 64, 77, 78, 138, 156 and 220^3.
The personal deduction
The personal deduction is granted only at the employee's funcția de bază (main job), and only for gross monthly pay of up to 2,000 lei above the minimum gross wage (art. 77(1), (3)). The amounts themselves, by income band and number of dependants, come from the table in art. 77(4) and are applied in each month's payroll computation.
Small employers that pay quarterly
Art. 80(2) lists the employers allowed to pay the withheld tax quarterly. One of them is a micro-enterprise payer whose average headcount in the previous year was până la 3 salariați exclusiv, fewer than three employees: it pays by the 25th of the month after the quarter (art. 80(2)(c)). The general rule remains the monthly payment of art. 80(1).
How is the owner-administrator of an SRL taxed?
The remuneration of a company's administrator is assimilated to salary under art. 76(2)(o) of the Fiscal Code. It therefore follows the salary chain above: the company computes and withholds the tax every month, the tax is final (art. 78(1)), and it is paid and reported on form 112 by the 25th of the following month (art. 80(1), 147(1)).
Profit taken out as dividends is the second route. Dividends distributed from 1 January 2026 carry 16%, withheld and final (art. 97(7); Law 141/2025). A non-resident shareholder pays 16% too (art. 224(4)(b)) unless a treaty sets a lower rate (art. 230(1)) or the EU parent exemption applies (art. 229(1)(c)). This guide sets out the rules of each route; which one suits a founder is advice reserved to a CCF-registered consultant (OG 71/2001).
From our practice
From our practice, Mihai Dumitrescu. The question foreign founders raise most often when the first payroll month is set up is whether the administrator's mandate fee runs through form 112 like a salary. It does (art. 76(2)(o)). For a non-resident shareholder, the dividend withholding is a separate obligation, declared and paid by the 25th of the month after payment (art. 224(5)).
Want the payroll and the dividend withholding handled inside one accounting contract?
Form 112 and the withholding returns, prepared by CECCAR-registered accountants.
How are dividends taxed in Romania in 2026?
A dividend paid to a resident individual is taxed at 16% of its amount, withheld and final (art. 97(7) Fiscal Code), for dividends distributed from 1 January 2026 under Law 141/2025 art. VII(1)(c), published in Official Journal no. 699 of 25 July 2025. Dividends distributed in 2025 carried 10% of the gross dividend (OUG 156/2024 art. LXIV), and 2025 interim dividends stay at 10% with no recalculation (Law 141/2025 art. VII(2)). The full rules are in the guide to the dividend tax in Romania.
| Recipient | Rate | Condition or relief | Article |
|---|---|---|---|
| Resident individual | 16%, final, withheld | dividends distributed from 1 January 2026 | art. 97(7); Law 141/2025 art. VII(1)(c) |
| Romanian company | 16% | dividends distributed from 1 January 2026 | art. 43(2); Law 141/2025 art. VII(1)(a) |
| Non-resident | 16%, withheld | the treaty rate if lower (art. 230(1)) | art. 224(4)(b); Law 141/2025 art. VII(1)(h) |
| EU parent company | exempt | at least 10% of the capital held for an uninterrupted year ending on the payment date | art. 229(1)(c) |
| 2025 distributions, including 2025 interim dividends | 10% | interim dividends: no recalculation | OUG 156/2024 art. LXIV; Law 141/2025 art. VII(2) |
Dividend tax in Romania by recipient, 2026 rules and the 2025 rate they replaced. Sources: the Fiscal Code, Law 141/2025 and OUG 156/2024.
The same 16% applies from the same date to dividends paid to Romanian companies (art. 43(2); Law 141/2025 art. VII(1)(a)) and to non-residents (art. 224(4)(b); art. II pt. 41 and VII(1)(h)). An EU parent that has held at least 10% of the capital for an uninterrupted year ending on the payment date is exempt (art. 229(1)(c)). The payer files the annual withholding declaration per beneficiary by the last day of February (art. 231(1)). The health contribution on residents' dividends is the next section.
Do social contributions apply on top of the 10%?
On a salary, yes: the employee's CAS of 25% and CASS of 10% are withheld beside the tax, and the employer pays CAM of 2.25% (art. 138(a), 156 and 220^3(1) Fiscal Code). Residents with dividends, interest or other investment income settle CASS in bands of minimum gross wages; independent income has its own base:
- CASS rate: 10% (art. 156).
- Owed once the year's non-salary income reaches 6 minimum gross wages (art. 170(2)).
- Income from 6 to 12 minimum gross wages: base of 6 (art. 170(3)).
- Income from 12 to 24 minimum gross wages: base of 12 (art. 170(3)).
- Income above that band: base of 24 minimum gross wages (art. 170(3)(c)).
- Independent income: annual base capped at 72 minimum gross wages (art. 170(1)).
All of these bands are the rules for resident individuals.
What do non-residents pay on Romanian income?
A Romanian payer withholds the tax when it pays a non-resident, then declares and pays it by the 25th of the month after the payment (art. 224(5) Fiscal Code). Dividends carry 16% when distributed from 1 January 2026 (art. 224(4)(b)).
An individual resident in an EU state or a treaty state pays 10% on interest, royalties, commissions, management and consultancy, services, independent professions, prizes and liquidation income (art. 224(4)(c^1)); any other Romanian-source income carries 16% (art. 224(4)(d)). Management or consultancy fees obtained from a resident are Romanian-source wherever the work is performed (art. 223(1)). The full list of which payments abroad a Romanian company must withhold tax on has its own guide.
| Income | Rate | Condition | Article |
|---|---|---|---|
| Dividends | 16% | distributed from 1 January 2026 | art. 224(4)(b) |
| Interest, royalties, commissions, management and consultancy, services, independent professions, prizes, liquidation income | 10% | paid to an individual resident in the EU or a treaty state; the categories of art. 223(1)(b) to (i) and (k) to (p) | art. 224(4)(c^1) |
| Any other Romanian-source taxable income | 16% | companies, and individuals outside the EU and every treaty state | art. 224(4)(d) |
| Management or consultancy fees | Romanian-source income | when obtained from a resident, wherever performed | art. 223(1) |
| Any of the above under a treaty | the treaty rate, if lower | residence certificate from the home tax authority | art. 230(1), 59(6) |
| Dividends to an EU parent | exempt | at least 10% held for an uninterrupted year | art. 229(1)(c) |
Treaty relief and the residence certificate
The Romanian rate may not exceed the rate of the treaty that applies to that income (art. 230(1)). The claim rests on a residence certificate issued by the tax authority of the state of residence (art. 59(6)), and dividends to an EU parent holding at least 10% of the capital for an uninterrupted year are exempt (art. 229(1)(c)). Which treaty applies, and at what rate, turns on the recipient's state and the type of income.
Does a non-resident need a representative to file?
A taxpayer with no fiscal domicile in Romania who must file returns appoints an împuternicit (representative) with fiscal domicile in Romania (Fiscal Procedure Code art. 18(4), consolidation to OUG 38/2026). Three exceptions apply: a resident of an EU or EEA state (art. 18(5)(a)), a resident of a state party to an international instrument signed by Romania on administrative cooperation in tax matters and the recovery of tax claims, and a taxpayer who communicates with ANAF electronically (art. 18(5)(c)). Any taxpayer may be represented before ANAF by a representative (art. 18(1)).
Which income tax returns are filed, and when?
The employer files form 112 every month (art. 147(1) Fiscal Code). An individual with income outside salary files form 212 once a year. The company pays micro tax quarterly (art. 56(1)) or profit tax by the 25th after quarters I to III (art. 41(1)). Tax withheld from non-residents is paid monthly (art. 224(5)), and the withholding agents' annual declaration is due by the last day of February (art. 231(1)).
| Form or payment | Who | Period | Deadline | Article |
|---|---|---|---|---|
| Form 112, payroll return | the employer, including for an administrator's remuneration | monthly | by the 25th of the following month | art. 147(1), 80(1) |
| Form 212, single return | individuals with income or losses from Romania or abroad that owe income tax and contributions | annual | filed and paid by 25 May of the year after the income | art. 122(3), 123(7) |
| Withholding agents' annual declaration | the payer, per beneficiary | annual | by the last day of February, for the previous year | art. 231(1) |
| Micro tax | micro-enterprise payers | quarterly | by the 25th of the month after the quarter | art. 56(1) |
| Profit tax payments | profit-tax payers | quarters I to III | by the 25th of the first month after each quarter | art. 41(1) |
| Form 101, annual profit tax return | profit-tax payers | annual | 25 June in art. 42(1); 25 March on ANAF's forms page | art. 42(1); OPANAF 206/2025 |
| Withholding on non-residents | the Romanian payer | monthly | declared and paid by the 25th of the month after payment | art. 224(5) |
Form 112 art. 147(1), 80(1)
the 25th of every month: salary tax paid and form 112 filed
Withholding on non-residents art. 224(5)
the 25th of every month: declared and paid
Micro tax art. 56(1)
the 25th of the month after each quarter
Profit tax payments art. 41(1)
the 25th of the first month after quarters I to III
Withholding agents' annual declaration art. 231(1)
the last day of February
Form 212 art. 122(3), 123(7)
25 May: filed and paid
Form 101 art. 42(1); ANAF forms page
25 March on ANAF's forms page; 25 June in art. 42(1)
Form 101 carries two dates: 25 March on ANAF's forms page and 25 June in art. 42(1). The two official texts disagree; neither is shown as the rule.
Form 212, the single return
The Declarația unică (form 212, current model OPANAF 7015/2024) is filed by individuals with income or losses from Romania or abroad that owe income tax and social contributions. It is filed, and the tax paid, by 25 May of the year after the income (art. 122(3), 123(7)). Salary alone needs no return, because the salary tax is final (art. 78(1)); income exempt under a treaty is still declared in it (art. 131(2)).
Form 101: two official dates
Form 101 is the company's annual profit tax return. The statute sets 25 June of the following year (art. 42(1)); ANAF's forms page, citing OPANAF 206/2025, prints 25 March of the following year. The two official texts disagree, and this guide settles neither: the current ANAF fiscal calendar decides. A micro-enterprise does not file form 101 while it pays the micro tax, because it is outside profit tax (art. 13(2)(h)) and the form is for profit-tax payers.
What changed in Romanian income tax in 2025 and 2026?
Three acts in under two years touched the figures on this page: OUG 156/2024, Law 141/2025 and OUG 89/2025. Each row gives the date, the change, what it replaced and the act.
| Date | Change | What it replaced | Act |
|---|---|---|---|
| 1 January 2025 | salary exemptions of art. 60 pts. 2 (software developers), 5 and 7 repealed; the 2026 consolidation prints pt. 2 as repealed | the income tax exemption on qualifying salaries | OUG 156/2024, pt. 10 of the Fiscal Code amendments |
| 1 January 2025 | dividend tax 10% on the gross dividend | the earlier dividend rate | OUG 156/2024 art. LXIV |
| 25 July 2025 | Law 141/2025 published, Official Journal no. 699 | nothing yet: its dividend changes apply from 1 January 2026 | Law 141/2025 |
| 1 January 2026 | dividends 16% for individuals (art. 97(7)), Romanian companies (art. 43(2)) and non-residents (art. 224(4)(b)); 2025 interim dividends stay at 10% | 10% | Law 141/2025 art. VII(1)(a), (c), (h), VII(2) |
| 1 January 2026 | micro tax a single 1%; ceiling EUR 100,000; passing it during the year moves the company to profit tax from that quarter | the EUR 250,000 ceiling of 2025 | OUG 89/2025, as consolidated in art. 51(1), 54(3), 52(1) |
| in force in 2026 | personal income tax 10%; profit tax 16% | no amendment in the acts above | art. 64(1), 17 |
The 10% on personal income and the 16% on profit are the two figures these acts left in place (art. 64(1), 17). The table covers the changes consolidated up to Law 170/2026.
Who may prepare Romanian income tax returns?
Preparing and filing a client's income tax returns inside an accounting contract, from form 112 for the payroll to the micro and profit tax returns, form 101 and form 212, is work of experts contabili and contabili autorizați (chartered and licensed accountants) on CECCAR's Tabloul Corpului and of CECCAR-approved firms. Performing it without authorisation is a criminal offence (OG 65/1994, art. 1, 6, 21(1) and 43(1)).
Stand-alone tax advice, including representation before ANAF sold as a business outside that contract, is reserved to a CCF-registered tax consultant under OG 71/2001, art. 3(1)(e), 8(6) and 25(2). On this site, income tax work is done only inside the accounting contract, by the CECCAR-registered accountants who perform it.
Sources
- Fiscal Code, Law 227/2015 as amended, ANAF consolidation with norms to Law 170/2026: art. 7, 13, 17, 41, 42, 43, 51, 52, 54, 56, 58, 59, 64, 65, 76, 77, 78, 80, 97, 122, 123, 130, 131, 138, 147, 156, 170, 220^3, 223, 224, 229, 230, 231. Accessed 13 October 2026; header re-read on 14 October 2026.
- Law 141/2025 on fiscal-budgetary measures, Official Journal no. 699 of 25 July 2025: art. II pt. 41, art. VII(1)(a), (c), (h), VII(2).
- OUG 156/2024, Official Journal no. 1.334 of 31 December 2024: art. LXIV; pt. 10 of the Fiscal Code amendments.
- ANAF forms and fiscal calendar page: form 212 (OPANAF 7015/2024) and form 101 (OPANAF 206/2025).
- Fiscal Procedure Code, Law 207/2015, ANAF consolidation to OUG 38/2026: art. 18(1), (4), (5)(a), (5)(c).
- ANAF list of Romania's double tax treaties: 90 partner states, the newest entry Andorra, applicable from 1 January 2026.
- OG 65/1994 on the accounting profession, text to 2017: art. 1, 6, 21(1), 43(1).
- OG 71/2001 on tax consultancy: art. 3(1)(e), 8(6), 25(2).
All consulted in October 2026.
Frequently asked questions about income tax in Romania
Is the 16% 'corporate income tax' the same as income tax in Romania?
No. The 16% is profit tax, charged on a company's taxable profit under art. 17 of the Fiscal Code. Personal income tax is a separate tax of 10% on each category of an individual's income (art. 64(1)). A micro-enterprise pays 1% of its revenue instead (art. 51(1)) and is then outside profit tax altogether (art. 13(2)(h)).
My SRL is small: does it pay 16% at all?
Not while it is a micro-enterprise. A micro-enterprise pays 1% of revenue (art. 51(1)) and is outside profit tax (art. 13(2)(h)). The revenue ceiling is the lei equivalent of EUR 100,000 from 1 January 2026, after EUR 250,000 for 2025 (art. 54(3)). Passing EUR 100,000 during the year brings profit tax from that quarter (art. 52(1)).
Is there still a tax exemption for IT employees?
No. OUG 156/2024 repealed the salary exemptions of art. 60 points 2, 5 and 7 of the Fiscal Code with effect from 1 January 2025. Point 2 was the income tax exemption for software developers. The consolidated text in force in 2026 prints it as repealed, so their salaries follow the ordinary 10% rule.
Does the health contribution apply on top of the 10%?
On a salary, yes: CASS of 10% is withheld every month (art. 156). Residents with investment or other non-salary income owe CASS once the year's total reaches 6 minimum gross wages, on a base of 6, 12 or 24 minimum wages by band (art. 170(2)-(3)). On independent income the annual base is capped at 72 minimum gross wages (art. 170(1)).
What is the income tax rate in Romania in 2026?
Personal income tax is a flat 10%, applied to the taxable income of each source in each category: salaries, independent activities, the use of goods, investments, pensions and the others listed in art. 64(1) of the Fiscal Code. Categories with a rate set expressly are excepted (art. 64(2)); dividends, for example, carry their own 16%.
When does a foreigner become a Romanian tax resident?
When any one test is met: domicile in Romania, the centre of vital interests in Romania, or more than 183 days present in any 12 consecutive months ending in the year (art. 7 pt. 28). Worldwide income is then taxed from the day of the declaration or of arrival (art. 59(2), (2^1)), unless a treaty applies (art. 59(3)).
Am I taxed in Romania on my foreign income?
If you are a Romanian resident, yes: residents owe tax on income from abroad (art. 130(1)). Under a treaty, the foreign tax is credited against the Romanian tax (art. 131(1)), or the income is exempt but still declared in the single return (art. 131(2)). A non-resident is taxed only on Romanian income (art. 58).
How is income tax on a Romanian salary paid?
The employer withholds it every month, and the tax is final (art. 78(1)). It is 10% of gross pay minus the month's mandatory contributions and the personal deduction (art. 78(2)(a)). The employer pays it by the 25th of the following month (art. 80(1)) and reports it on form 112 (art. 147(1)).
What is withheld from a Romanian salary in 2026?
From the employee: the pension contribution CAS at 25% (art. 138(a)), the health contribution CASS at 10% (art. 156) and income tax at 10% on what remains after the personal deduction (art. 64(1), 77). The employer pays the work insurance contribution CAM at 2.25% on top (art. 220^3(1)).
Is an administrator's fee taxed like a salary?
Yes. The remuneration of a company's administrator is income assimilated to salary under art. 76(2)(o) of the Fiscal Code. The company computes and withholds the tax every month, the tax is final (art. 78(1)), and it is paid and reported on form 112 by the 25th of the following month.
What tax do I pay on dividends from my own SRL?
16% of the dividend, withheld by the company and final, for dividends distributed from 1 January 2026 (art. 97(7); Law 141/2025). Dividends distributed in 2025, including 2025 interim dividends, carried 10%. A non-resident shareholder pays 16% (art. 224(4)(b)) unless a treaty sets less (art. 230(1)) or the EU parent exemption applies (art. 229(1)(c)).
Do I have to file an annual income tax return?
Not if your only income is a Romanian salary: that tax is final (art. 78(1)). Individuals with other income or losses, from Romania or abroad, that owe income tax and contributions file the single return, form 212, and pay by 25 May of the following year (art. 122(3), 123(7)).
I live abroad and my Romanian company pays me fees or interest: what is withheld?
If you are an individual resident in the EU or in a treaty state, 10% on interest, royalties, services and management or consultancy fees (art. 224(4)(c^1)). Otherwise 16% (art. 224(4)(d)). Management and consultancy fees paid by a resident are Romanian-source wherever the work is done (art. 223(1)); the company pays the tax by the 25th of the next month.
Which forms does my company file for income taxes, and when?
Form 112 monthly by the 25th (art. 147(1)); the micro tax quarterly by the 25th (art. 56(1)), or profit tax by the 25th after quarters I to III (art. 41(1)). Form 101 shows 25 June in the statute and 25 March on ANAF's forms page. The annual withholding declaration is due by the last day of February (art. 231(1)).
Who can prepare my Romanian tax returns?
Preparing a client's returns inside an accounting contract is reserved to experts contabili and contabili autorizați on CECCAR's register and to CECCAR-approved firms (OG 65/1994 art. 21(1)). Stand-alone tax advice belongs to tax consultants on the CCF register (OG 71/2001 art. 8(6)). Our CECCAR-registered accountants prepare returns inside the contract.