Europe · Tax guide

Romania

Romania taxes company profits at 16%, while the smallest companies pay 1% of revenue for companies with revenue up to €100,000. VAT is 21%, and every invoice must go through the RO e-Factura system. Taxes are administered by the National Agency for Fiscal Administration (ANAF).

Updated 1 October 2026 · 5 of 5 figures checked against official sources

Check your obligations

At a glance

Corporate profit tax
16%

Standard rate

Micro-enterprise tax
1% of revenue for companies with revenue up to €100,000

For the smallest companies

VAT
21%

Registration above RON 395,000

Withholding on payments abroad
16%

Dividends, interest and royalties

Profit tax and micro-enterprise tax

Companies pay profit tax at 16%, paid quarterly with the annual return by 25 June. The smallest companies pay micro-enterprise tax instead: 1% of revenue for companies with revenue up to €100,000, subject to conditions.

VAT and e-invoicing

VAT is 21%. Registration is required once turnover exceeds RON 395,000. Every invoice, B2B and B2C, must be reported through RO e-Factura, goods transport needs RO e-Transport, and larger businesses file SAF-T (D406).

Withholding tax

Dividends, interest and royalties paid to non-residents carry 16%, reduced by treaties and EU directives.

Key dates

  • By the 25th of each month or quarterVAT return and payment
  • Within five working daysRO e-Factura reporting of each invoice
  • 25 JuneAnnual profit tax return

Figures and sources

5 figures
  • Corporate profit tax rate16%
    Fiscal Code (Law 227/2015), Art. 17 · Fiscal Code Art. 17
    Checked against the official source
  • Micro-enterprise tax1% of revenue for companies with revenue up to €100,000
    Fiscal Code, Title III (as amended by Law 141/2025) · Fiscal Code Arts. 47, 51
    Checked against the official source
  • Standard VAT rate (11% reduced)21%
    Fiscal Code, Art. 291 · Fiscal Code Art. 291(1)-(2), as amended by Law 141/2025 art. I pt. 42
    Checked against the official source
  • Annual turnover above which VAT registration is requiredRON 395,000
    Fiscal Code, Art. 310 · Fiscal Code Art. 310
    Checked against the official source
  • Withholding on dividends, interest and royalties paid to non-residents16%
    Fiscal Code, Art. 224 · Fiscal Code Art. 224(4)
    Checked against the official source

Indicative only. This assessment is a high-level overview of tax obligations in Romania based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Romania (a Romanian tax consultant) before making compliance decisions.