Romania
Eastern Europe · RO · 86 treaties
Tax profile
| Corporate income tax | 16% |
| Withholding — dividends | 8% |
| Withholding — interest | 8% |
| Withholding — royalties | 8% |
| VAT / GST (standard) | 19% |
| Personal income (top rate) | 10% |
| Capital gains | 1% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | Yes |
| Transfer pricing | Strict |
| Digital nomad visa | Romania Digital Nomad Visa |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | Implemented |
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- domicile in Romania (home address in Romania)
- permanent home available in Romania (owned or rented, available at any time for the individual and/or family)
- centre of vital interests located in Romania (closer personal and economic relations to Romania)
- presence in Romania for more than 183 days during any period of 12 consecutive months ending in the calendar year concerned
- Romanian citizen working abroad as an official or employee of the Romanian state
Stopping Romanian tax residence generally requires more than just leaving and dropping below 183 days, because retaining a domicile, a permanent home, or centre of vital interests in Romania can keep you resident; departure is formalized via a tax residency questionnaire and the authorities analyze these ties. This makes exit more involved than pure day-count systems, but there is no citizenship-based worldwide taxation or formal multi‑year ‘tail’ once domicile and vital interests are clearly shifted.
Source: National Agency for Fiscal Administration (ANAF), Romania
Tax treaty network (87)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.