AI-Assisted Content: Summaries are AI-generated for general reference. Always verify with the official tax authority.
Europe

Romania

Romania applies a 10% flat personal income tax. Corporate tax is 16%, with micro-enterprise regimes at 1–3%.

Personal income tax

10% (flat)
Top marginal rate / range

Corporate tax

16% (1–3% micro)
Standard rate

VAT / Sales tax

19%
Standard indirect tax

At a glance

  • Tax yearCalendar year
  • Filing deadlineMay 25
  • Micro-enterpriseTurnover-based
This is a brief, AI-assisted summary intended for general reference only. Tax laws change frequently and vary by individual circumstance. Always verify current rates, rules, and obligations with Romania's official tax authority (linked above) or a qualified tax professional before making any decision.