Romania Tax Guide
In 2026, the top personal income tax rate in Romania is 10% and the corporate tax rate is 16%. Checked against official guidance on 24 October 2026.
- Personal income
- 10%Flat rate on salary income after mandatory social contributions
- Corporate
- 16%1% on revenue (micro-enterprises, revenue up to EUR 100,000 from 2026) · minimum turnover tax for turnover above EUR 50 million, 0.5% of the formula base in 2026
At a glance
| Personal income tax (top rate) | 10%Flat rate on salary income after mandatory social contributions |
|---|---|
| Corporate tax | 16%1% on revenue (micro-enterprises, revenue up to EUR 100,000 from 2026) · minimum turnover tax for turnover above EUR 50 million, 0.5% of the formula base in 2026 |
| Capital gains | Unlock with Signal |
| Crypto tax | Unlock with Signal |
| Dividend tax | Unlock with Signal |
| Rental income tax | Unlock with Signal |
| Residency threshold (days) | Unlock with Signal |
| Special tax regime | No |
Source: official guidance· last verified 24 Oct 2026
Informational only. Not tax or financial advice. Verify with a qualified professional before you act.
Romania residency rule
Romania residency is determined by a combination of physical presence and personal ties: day count, habitual abode, centre of vital interests, and treaty tie-breakers. Heed tracks the full rule and counts the days for you.
Signal ($99 a year) unlocks the full residency rule.
Unlock with SignalRecent changes in Romania
Heed monitors Romania legislation, treaty updates, and residency rules in real time. No published changes for Romania in the most recent feed window.
Get alerted the moment one is filedMove, incorporate, and bank in Romania
Romania on Heed isn't just a tax profile. It's a full mobility surface, residency programmes, company structures, and banking options, all sourced and cross-linked.
A first look. Matching these programmes, structures and providers to your own situation is on Pro.View Pro
What Heed tracks in Romania
Legislative changes
Every published amendment, draft, and consultation touching Romania tax law.
Residency thresholds
Day counts against Romania residency rules, with proactive warnings.
Treaty & regime updates
Double-tax treaties, special regimes, and bilateral agreements involving Romania.
Romania tax, common questions
Is Romania a tax haven?
Romania is not generally classified as a tax haven, though specific regimes and bilateral treaties may still create planning opportunities. Heed tracks Romania's rules across multiple jurisdictions so you can compare in context.
What is the income tax rate in Romania?
The top personal income tax rate in Romania is 10% (flat rate on salary income after mandatory social contributions). Effective rates vary by income level, residency status, and applicable regime. Heed maintains the live rate alongside the legislative changes that move it.
Does Romania tax cryptocurrency?
Crypto taxation in Romania varies by holding period, activity type, and residency. Heed maintains the current rate and surfaces changes the day they are announced. The headline rate is available inside the Heed dashboard on Pro and above.
How long do I need to stay in Romania to become tax resident?
Tax residency in Romania is determined by a combination of physical presence and personal ties: day count, habitual abode, centre of vital interests, and treaty tie-breakers. Heed counts the days for you and warns before you cross. The full residency rule, including the day threshold and rolling window, is available on Pro and above.
Does Romania have a digital nomad visa or special regime?
Visa and regime options in Romania evolve frequently. Heed tracks the live legislative feed across Europe and surfaces every relevant change to your profile.
How does Romania compare with other Europe jurisdictions?
Heed ranks Romania alongside every other jurisdiction in Europe on personal income tax, capital gains, crypto, residency thresholds, and treaty network. See the full live comparison inside the Tax Rankings tool.
Compare Romania with...
Where Romania stands: the lowest tax countries and the highest.
How Heed tracks Romania
Romania surfaces across three Heed tools: every legislative change matched to your profile, every threshold counted, every rate compared.
See Romania's full tax profile.
Track Romania on your Heed dashboard. Pro ($399 a year) unlocks the full rate set including capital gains, dividend, crypto, rental, and the complete residency rule.
Already have an account? Sign in