Eastern Europe · Europe
Romania
Romania is a Eastern Europe jurisdiction. with a standard worldwide income tax regime applicable to tax residents. Corporate profits are taxed at 16%. The jurisdiction offers a digital nomad visa for qualifying individuals.
Corporate Tax
16%
Personal Income Tax
10%
Capital Gains
10%
VAT / GST
19%
Overview
Key Data
Taxation
Residency & Visa
Business & Cost of Living
Compliance & Reputation
Personal Tax Residency
Tax residency in Romania is generally triggered by physical presence exceeding 183 days in a calendar year. Foreign income treatment: unknown. No statutory CFC rules apply, which can facilitate the use of foreign holding structures without automatic income attribution.
Flat 10% personal income tax. Micro-enterprise regime: 1% CIT on turnover (up to EUR 500k). IT employees 0% income tax exemption. Digital Nomad visa (1 year). Fast internet at low cost.
Company Setup & Business Taxation
The standard corporate income tax rate is 16%. The administrative process is considered straightforward, with minimal bureaucratic friction.
Banking & Financial Access
Account opening in Romania can be challenging for foreign nationals or non-resident businesses, and enhanced due diligence is common practice. Internet infrastructure is excellent, with widespread fibre broadband and reliable mobile connectivity across urban and suburban areas.
Compliance & International Reputation
Romania is a member of the Financial Action Task Force (FATF) and meets its anti-money-laundering standards. EU tax blacklist status: not_listed. Structures involving this jurisdiction may attract additional scrutiny or reporting obligations under EU member state rules.
Who This Jurisdiction Works Best For
Based on our scoring model, Romania ranks highest for Founder / Entrepreneur and High Net Worth Individual. It offers a strong proposition for founder / entrepreneur (score: 78/100). It offers a strong proposition for high net worth individual (score: 78/100).
Legal Notice
The information on this page is for general informational purposes only and does not constitute legal, tax, or financial advice. Tax laws and residency rules change frequently and vary significantly by individual circumstances. Always consult a qualified professional licensed in the relevant jurisdictions before making any decisions.
Score Breakdown
Score by Profile
Each score is weighted differently by profile type. See methodology.
Service Providers in Romania
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