Romania tax
Tax residence: More than 183 days in any 12 consecutive months ending in the calendar year. Special regime for new residents: Microenterprise income tax from 2026.
Checked against official sources on Change log
Tax residence
- More than 183 days in any 12 consecutive months ending in the calendar year · An individual present in Romania for more than 183 days in total is tax resident; domicile, permanent home or centre of vital interests in Romania also make an individual resident.
- Applies to resident individuals; dividends paid to non-residents under art. 224 are also taxed at 16% from 1 January 2026, subject to tax treaties.
- Tax residence arises from domicile, a permanent home, centre of vital interests in Romania, or presence above 183 days in any 12 consecutive months ending in the calendar year; tax-treaty tie-breakers apply where two states claim residence.
Special regimes for new residents
Special regime
Microenterprise income tax (1% of turnover) from 2026
1% tax
Details
- Limit: €100k/yr ≈ $112k
Romanian companies with revenue up to EUR 100,000 (≈ $112,000) pay a single 1% tax on turnover in 2026; the former 3% rate and the EUR 60,000 (≈ $67,000) step were abolished. 1 2 3
Taxed on
Revenue forming the taxable base under art. 53 of the Fiscal Code, of a Romanian legal entity; revenue of linked enterprises is added together for the ceiling.
Who it applies to
- Romanian legal entity whose revenue at 31 December 2025 and during 2026 does not exceed EUR 100,000 (≈ $112,000) (lowered from EUR 250,000 (≈ $279,000) from 1 January 2026).
Exclusions
- If revenue exceeds EUR 100,000 (≈ $112,000) during 2026, the company owes profit tax from the quarter of exceeding and cannot opt back in for the following period.
Limits
- EUR 100,000 a year (≈ $112,000) · Revenue ceiling for the micro-enterprise regime, group-wide including linked enterprises; euro equivalent at the exchange rate at 2025 year end.
Tax residence
Applies to the company, not to the individual; individual tax on dividends is separate.
Visas
Not linked to any visa; foreign shareholders and administrators may use a Romanian company that qualifies.
Other taxes
Dividends paid out are taxed at 16% from 2026. Standard VAT is 21% (reduced 11%) from 1 August 2025; the VAT exemption ceiling is 395,000 lei from 1 September 2025. Social contributions follow separate rules.
Checked against official sources on Change log
Standard rules and foreign-source income
Standard rules
Dividend tax 16% from 2026
16% tax
Details
- Who: Dividends distributed after 1 January 2026
Dividends distributed from 1 January 2026 are taxed at 16% (previously 10%), final tax for individuals. 4 5
Taxed on
Gross dividends distributed to individuals or legal entities.
Who it applies to
- Dividends distributed after 1 January 2026; dividends distributed from 2025 interim financial statements stay at 10%.
Exclusions
- Interest on bonds issued by Romanian companies abroad stays at 10%.
Tax residence
Applies to resident individuals; dividends paid to non-residents under art. 224 are also taxed at 16% from 1 January 2026, subject to tax treaties.
Visas
Independent of visa category.
Checked against official sources on Change log
Standard rules
Personal income tax general rate 10%
10% tax
Details
- On: Annual taxable income by category under art. 64(1) of the Fiscal Code
- Who: Residents are taxed on worldwide income, including foreign-source income
- Limit: RON 3,000/mo ≈ $630
Romanian personal income tax is a flat 10% under art. 64(1) of the Fiscal Code; residents are taxed on worldwide income. 5 6
Taxed on
Annual taxable income by category under art. 64(1) of the Fiscal Code.
Who it applies to
- Residents are taxed on worldwide income, including foreign-source income; foreign pensions are taxed at 10% of annual gross income after the non-taxable monthly pension amount.
Exclusions
- Dividends are taxed separately at 16% from 2026; interest on term deposits is taxed at 10%.
Limits
- RON 3,000 a month (≈ $630) · Non-taxable monthly pension amount, applied to foreign pensions and reduced by the health contribution due (since August 2025).
Days in the country
- More than 183 days in any 12 consecutive months ending in the calendar year · An individual present in Romania for more than 183 days in total is tax resident; domicile, permanent home or centre of vital interests in Romania also make an individual resident.
Tax residence
Tax residence arises from domicile, a permanent home, centre of vital interests in Romania, or presence above 183 days in any 12 consecutive months ending in the calendar year; tax-treaty tie-breakers apply where two states claim residence.
Visas
Not tied to a visa; residence permits do not by themselves decide tax residence.
Checked against official sources on Change log
VAT, social security and other taxes
- Dividends paid out are taxed at 16% from 2026. Standard VAT is 21% (reduced 11%) from 1 August 2025; the VAT exemption ceiling is 395,000 lei from 1 September 2025. Social contributions follow separate rules.
Questions people ask
When do you become a tax resident in Romania?
More than 183 days in any 12 consecutive months ending in the calendar year (An individual present in Romania for more than 183 days in total is tax resident; domicile, permanent home or centre of vital interests in Romania also make an individual resident). Applies to resident individuals; dividends paid to non-residents under art.
Who qualifies for Microenterprise income tax from 2026?
Romanian legal entity whose revenue at 31 December 2025 and during 2026 does not exceed EUR 100,000 (≈ $112,000) (lowered from EUR 250,000 (≈ $279,000) from 1 January 2026). Not linked to any visa; foreign shareholders and administrators may use a Romanian company that qualifies.
How are Digital nomad visa holders taxed in Romania?
No special regime in our records is tied to the Digital nomad visa. The standard rules apply: Dividends distributed from 1 January 2026 are taxed at 16% (previously 10%), final tax for individuals.
≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.
Sources (6)
Official sources
- Changes to the microenterprise income tax system in 2026 (OUG 89/2025) · ANAF - Arges county tax administration · checked 2026-10-10 · published 2026-01-20
- Changes to VAT under Law 141/2025 · National Agency for Fiscal Administration (ANAF), AJFP Vrancea · checked 2026-10-11
- VAT exemption ceiling raised to 395,000 lei from 1 September 2025 · National Agency for Fiscal Administration (ANAF), DGRFP Cluj-Napoca · checked 2026-10-11
- Changes to dividend tax under Law 141/2025 · ANAF - Vrancea county tax administration · checked 2026-10-10 · published 2025-08-07
- Law 141/2025 changes to the Fiscal Code, income tax (comparative table) · ANAF - Brasov county tax administration · checked 2026-10-10 · published 2025
- Establishing the tax residence of individuals in Romania · National Agency for Fiscal Administration (ANAF), DGRFP Brasov · checked 2026-10-11