Romania corporate taxes

Romania (EU, but outside the euro — thresholds are in lei) taxes company profit at 16%, with a 1% micro-enterprise turnover regime for the smallest firms. Employment income is a flat 10% but carries very heavy employee social contributions (35%). Several 2025–2026 changes bite: VAT rose to 21%, dividend tax to 16%, the 3% micro rate was scrapped, and RO e-Factura structured e-invoicing plus SAF-T reporting are now in force.

Currency RON (lei)Tax year Calendar yearEU member stateLast reviewed 2026-07-12

16%

Corporate income tax

1% micro-enterprise regime (< €100k)

21%

VAT standard rate

Reduced: 11% (from Aug 2025)

10%

Income tax

Flat rate on salaries

16%

Dividend tax

Raised from 10% to 16% for 2026

35%

Social — employee

CAS 25% + CASS 10%

2.25%

Social — employer

Work insurance (CAM)

Company forms & registration

Companies register with the Trade Register (ONRC), which handles incorporation and beneficial-owner data; tax matters run through ANAF.

Main legal forms	SRL (private LLC), SA (joint-stock), PFA / II (sole trader)^[2][8]SRL is the default choice for most businesses.
Minimum share capital — SRL	RON 500 at incorporation; RON 5,000 if turnover > RON 400,000^[2][8]New capital rules from late 2025: a company above the turnover threshold must raise capital to RON 5,000 (a 2-year window applies). SA: RON 90,000.
Registers a new employer meets	ONRC (incorporation, UBO) → ANAF (tax & VAT registration) → e-Factura & SAF-T enrolment^[8][6]

Other statutory requirements

Obligations beyond filing a tax return that every operating company must satisfy.

RO e-Factura	Structured e-invoices through the national platform^[6][9]Mandatory for B2B since 2024 and B2C since 2025; from 2026 invoices must be sent to RO e-Factura within 5 working days of issue. Failing to issue an e-invoice can cost 15% of the invoice value.
SAF-T (D406)	Standard audit file, filed regularly^[7]D406 General is filed monthly or quarterly (matching the VAT period) by the last day of the following month; an assets file annually; a stocks file on ANAF’s request. Applies to all taxpayers since 2025.
Beneficial owners (UBO)	Declared to the Trade Register^[8]At incorporation, annually within 15 days of financial-statement approval, and within 15 days of any change (Law 129/2019). Non-compliance risks fines and dissolution.
Document retention	10 years (accounting records)^[3]Payroll records are kept longer; some supporting documents 5 years.

Corporate income tax (impozit pe profit)

Standard rate	16%^[1]
Micro-enterprise regime	1% of revenue^[1][4]From 2026: available only up to €100,000 turnover (down from €250,000); the 3% rate was abolished and the sector-based rate restrictions removed (banking, insurance, capital-market, gambling and oil & gas activities remain excluded), but at least one employee is required. Above €100,000 the company moves to 16% CIT from that quarter.
Minimum turnover tax (IMCA)	0.5% for large companies (2026 only)^[1]Applies to companies with turnover above €50m; reduced from 1% to 0.5% for 2026 and abolished from 2027.
Return & advances	Annual return (Form 101) by March 25; quarterly payments by the 25th^[1][4]Quarterly CIT is paid by the 25th of the month after each of the first three quarters; the annual return settles the year.

Withholding taxes & dividends

Dividends	16%^[1]Raised from 10% to 16% for 2026. EU participation exemption to 0% where the recipient holds ≥10% for at least a year.
Interest, royalties, services (non-residents)	16%^[1]On Romanian-source income of non-residents without a PE. EU interest & royalties exemption for a ≥25% holding held 2 years; treaty rates with a residence certificate.
Dividends to resident individuals	16% withheld^[1]Health contribution (CASS) may also apply above income thresholds.

VAT (taxa pe valoarea adăugată)

Standard rate	21%^[1][5]Raised from 19% on 2025-08-01.
Reduced rate	11%^[1][5]A single 11% rate (from 2025-08-01) merged the former 5% and 9% rates: food, medicines, water, books, hotels and similar. A transitional 9% on qualifying new homes runs to 31 July 2026.
Registration threshold	RON 395,000^[1][5]Raised from RON 300,000 on 2025-09-01.
VAT return	Form D300, monthly or quarterly by the 25th^[5][7]The period depends on turnover and intra-EU activity; payment by the 25th. SAF-T (D406) carries the transaction detail.

Payroll: income tax & social contributions

Employment income is taxed at a flat 10%, but the employee bears heavy pension and health contributions; the employer adds only a small work-insurance levy.

Income tax	10% flat^[1][4]
Pension contribution (CAS)	25% (employee)^[1]Withheld from gross salary. The employer pays extra CAS (4% or 8%) only for special or difficult working conditions.
Health contribution (CASS)	10% (employee)^[1]
Work insurance (CAM)	2.25% (employer)^[1]The main employer-side levy on the payroll.
Minimum wage	RON 4,050/month (RON 4,582 construction)^[1]
Reporting	Form D112 monthly by the 25th^[4]One return for income tax and all social contributions.

Other taxes companies meet

Local building & land tax	Set by municipalities^[1]On buildings and land owned by companies, within statutory ranges; declared and paid locally.
Construction tax	1% on certain constructions^[1]A special tax on constructions not otherwise subject to building tax (reintroduced in recent years).
Excise duties	Alcohol, tobacco, energy products^[1]

Accounting & financial statements

Accounting standards	Romanian accounting rules (OMFP) or IFRS^[3]IFRS is mandatory for listed companies and banks.
Annual statements filing	To the Ministry of Finance within 150 days of year end^[3]About 30 May for calendar-year companies.
Statutory audit	2 of 3 exceeded: assets RON 16m, turnover RON 32m, 50 employees^[3]Tested over two consecutive years; listed companies and banks are always audited.

Forms & filings

Every recurring return and report a typical company deals with, what triggers it, and where it goes. Registration-time and one-off filings are marked “per event”.

Form	What it is	Who files	Frequency	Deadline	Filed with
`D101`	Annual corporate income tax return^[1][4]	CIT payers	annual	March 25	ANAFSPV
`CIT advances`	Quarterly CIT payment^[1]	CIT payers	quarterly	25th of the month after each quarter (Q1–Q3)	ANAFSPV
`D300`	VAT return^[5]	VAT-registered persons	monthly	25th of the following period (monthly/quarterly)	ANAFSPV
`D406`	SAF-T standard audit file^[7]	All taxpayers	monthly	Last day of the month after the period	ANAFSPV
`e-Factura`	RO e-Factura structured invoice^[6][9]	B2B and B2C suppliers	per event	Within 5 working days of issue	ANAFRO e-Factura
`D112`	Payroll taxes & contributions return^[4]	All employers	monthly	25th of the following month	ANAFSPV
`UBO`	Beneficial owner declaration^[8]	All companies	annual	Within 15 days of FS approval or any change	ONRCONRC portal
`Financial statements`	Annual financial statements^[3]	All companies	annual	Within 150 days of year end (≈ May 30)	MFANAF SPV

Compliance calendar

The same filings grouped by rhythm — what recurs when.

monthly

D30025th of the following period (monthly/quarterly)
D406Last day of the month after the period
D11225th of the following month

quarterly

CIT advances25th of the month after each quarter (Q1–Q3)

annual

D101March 25
UBOWithin 15 days of FS approval or any change
Financial statementsWithin 150 days of year end (≈ May 30)

per event

e-FacturaWithin 5 working days of issue

Sources

Numbered references cited throughout this profile. Laws link to consolidated texts in the official register.

Fiscal Code (Codul fiscal, Law 227/2015), consolidated textlegislatie.just.ro — Legislative Portal · law
Company Law (Legea societăților 31/1990), consolidated textlegislatie.just.ro — Legislative Portal · law
Accounting Law (Legea contabilității 82/1991), consolidated textlegislatie.just.ro — Legislative Portal · law
Corporate income tax & payroll — guidanceANAF (National Tax Administration) · authority
VAT — guidanceANAF (National Tax Administration) · authority
RO e-FacturaANAF (National Tax Administration) · authority
SAF-T (D406) — guidanceANAF (National Tax Administration) · authority
Trade Register — companies & beneficial ownersONRC (National Trade Register Office) · register
eInvoicing in RomaniaEuropean Commission · eu