Taxation · Romania
Corporate tax Romania
Updated
A Romanian micro-enterprise pays 1%12 of revenue from 2026, capped at €100,00027. Above the cap the company moves to 16%27 corporate income tax on profit, and dividends paid out are taxed at 16%128.
Ask about your companyChecked against the Romanian Tax Code and Law 141/2025
Figures checked
For SRL owners who want to know which regime their company is in — including owners of a dormant company deciding whether to keep it or close it.
Romanian company tax: key facts
EU memberSchengen
Three numbers moved on 1 January 2026: one micro rate of 1%12, a cap cut to €100,00027, and dividend tax up to 16%12.
- Micro-enterprise tax rate1%12
- Micro-enterprise revenue cap€100,00027
- Corporate income tax16%27
- Dividend withholding tax16%128
- Dividend tax for individuals16%12
- VAT registration thresholdRON 395,00025
Figures checked
Romania corporate tax rate vs micro-enterprise tax
Standard corporate income tax is 16%27 of taxable profit (Tax Code Art. 17). A micro-enterprise instead pays 1%12 of revenue, whether it makes a profit or not. The old 1%/3% split is gone from 2026. A company that passes €100,00027 in revenue switches to 16%27 CIT. Micro status also needs at least one employee, private ownership, and no activity in banking, insurance, gambling or oil and gas; one shareholder holding over 25% can use it for one company only.
Figures checked
A dormant company still owes the tax of its regime on any revenue it books, and still files returns until the Trade Register strikes it off. Groups with turnover above EUR 50m pay a minimum turnover tax that is due to end from FY 2027; groups of EUR 750m and more fall under Pillar Two (Law 431/2023).
Which regime is cheaper for your company is an individual calculation, not something this page can answer.
Conditions for each regime are set out below; VAT is covered on the VAT rates page.
Tax residence: where the dividend is taxed
Resident if domiciled in Romania, or centre of vital interests in Romania, or present more than 183 days in any 12 consecutive months, or a Romanian citizen working abroad for the Romanian state.210
You are likely resident in Romania if
- You spend more than 183 days in Romania in any 12 consecutive months.
- Your home, family or main economic interests are in Romania.
- You are domiciled in Romania, even if you travel most of the year.
It does not settle residency on its own
- Owning a Romanian SRL: the company is resident, you may not be.
- A digital nomad visa: its holders owe no Romanian income tax for the first 6 months6, until the 183-day test is met.
- A treaty claim without a tax residence certificate from your own country — the 16%128 withholding is then applied in full.
Resident individuals pay {{tax.extra.dividendTaxIndividuals}} on dividends plus health contribution (CASS) in bands tied to the minimum wage; non-residents may pay less under a double tax treaty.
Moving to Romania first? See how the whole tax system works.
Check my situationMicro-enterprise regime and other special regimes
Micro-enterprise taxSmall SRLs with at least one employee1%
Revenue-based tax instead of CIT for small companies with at least one employee, private ownership, and revenue under the threshold; excluded sectors include banking, insurance, gambling, oil and gas. Only one company per >25% shareholder may apply the regime.
Service companies with low costs and revenue under €100,00027: 1%12 of revenue is usually less than 16%27 of profit when margins are high.
Who this is not for Loss-making or low-margin companies — they pay 1%12 of revenue even with no profit. Also not for a second company of the same majority shareholder.
Digital nomad tax treatmentDigital nomad visa holders6 months
Digital nomad visa holders owe no Romanian income tax or social contributions for the first 6 months; once 183 days in any 12-month period are exceeded they become tax resident.
Remote workers employed by a foreign company: no Romanian income tax or contributions for the first 6 months6.
Who this is not for Anyone running a Romanian company or staying past 183 days in a 12-month period — residency then applies.
Regime eligibility is checked each year against the previous year’s revenue and staff count.
Residency rules are explained above.
Closing a dormant SRL? Check the regime and the dividend tax of 16%128 first.
From €600usually 30–90 working days- You send the last balance sheet
- We list the returns still due
- We quote the closure
We use your details only to answer this request.
Programme updates
Dividend tax 10% -> 16% (Law 141/2025); micro-enterprise single 1% rate, revenue cap EUR 100,000; crypto gains tax 16%. Foreign worker quota 90,000 (GD 1169/2025).
What this means for you: A micro-enterprise with revenue between EUR 100,000 and EUR 250,000 now pays 16% CIT, and dividends paid from 2026 lose six points to tax.
Ministry of Justice, Portal Legislativ (legislatie.just.ro)Ministry of Justice, Portal Legislativ (legislatie.just.ro)Ministry of Labour, Family, Youth and Social Solidarity
VAT small-business exemption threshold raised from RON 300,000 to RON 395,000.
Law 141/2025: standard VAT 19% -> 21%; reduced rates 5%/9% -> single 11%.
What this means for you: Invoices issued from August 2025 carry 21% VAT, including for a company winding down its last contracts.
Corporate tax in Romania: questions
What is the corporate tax rate in Romania in 2026?
16% of profit. Small companies that qualify pay 1% of revenue instead.
What is the micro-enterprise tax threshold in 2026?
€100,000 of revenue. It fell from EUR 250,000 in 2025, so many companies left the regime on 1 January 2026.
What is the dividend tax in Romania?
16% for dividends distributed from 1 January 2026; it was 10%. EU/EEA parent companies holding at least 10% for a year pay 0%, and treaty rates need a tax residence certificate.
Is Romania a tax haven?
No. The 1% rate is on revenue, not profit, it is capped, and dividends are taxed again at 16%.
Does a micro-enterprise need an employee?
Yes, at least one. A company without staff pays standard corporate income tax.
Does a dormant company still have to file tax returns?
Yes. Until it is struck off the Trade Register it files its annual accounts and tax returns, even with zero revenue. Missed filings are one of the most common reasons a closure gets delayed, because ANAF must confirm there are no debts first.
Can I pay out retained profit before closing the company?
Yes, as a dividend taxed at 16% for a resident individual. Whether that beats a liquidation distribution depends on your figures and residence — an individual calculation.
Micro-enterprise or CIT: ask about your company
Tell us the company’s revenue, staff and plans. We reply with what we can prepare and file, and a quote for our part.
- We read your message and reply with a written quote for our part of the work.
- You get the document list for your case, marked with what needs an apostille or a sworn translation.
- Nothing is filed and nothing is charged until you accept the quote.
Monthly accounting for an SRL (price per month)
From €100usually 5–10 working days- Bookkeeping of monthly documents
- Monthly tax returns to ANAF
- Annual financial statements
Sources (10)
- 1Law 141/2025 on certain fiscal-budgetary measures (MO 25 Jul 2025)
Used for Micro-enterprise tax rate, Dividend withholding tax, Dividend tax for individuals, Standard VAT rate
- 2Law 227/2015 on the Tax Code (consolidated)
Used for Micro-enterprise tax rate, Micro-enterprise revenue cap, Corporate income tax, Dividend withholding tax, Dividend tax for individuals, Standard VAT rate, VAT registration threshold, Personal income tax, Health contribution cap (CASS), Tax residency rule
- 3Law 239/2025 on measures for recovery and efficiency of public resources (MO 1160/15 Dec 2025)
Used for Health contribution cap (CASS)
- 4Government Decision 146/2026 on the minimum gross wage (RON 4,325 from 1 Jul 2026)
Used for Minimum gross wage
- 5Majorarea plafonului de scutire de TVA de la 300.000 la 395.000 lei
Used for VAT registration threshold
- 6Digital nomad visa (RO-2022-3/3841)
Used for Digital nomad tax exemption
- 7Romania - Corporate - Taxes on corporate income
Used for Micro-enterprise revenue cap, Corporate income tax
- 8Romania - Corporate - Withholding taxes
Used for Dividend withholding tax
- 9Romania - Individual - Taxes on personal income
Used for Personal income tax
- 10Romania - Individual - Residence
Used for Tax residency rule