Eastern Europe · Europe

Romania

77good

Overall Score

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.

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Corporate Tax

16%

Personal Income Tax

10%

Capital Gains

10%

VAT / GST

19%

Overview

Key Data

Taxation

Personal Income Tax (max)10%

Personal Income Tax (min)10%

Corporate Tax Rate16%

Capital Gains Tax10%

VAT / GST19%

Dividend Tax Rate8%

Withholding Tax10%

Territorial TaxationNo

Foreign Income Exempt—

Remittance-Based Tax—

CFC RulesNo

Tax Residency Days183 days/year

Tax Treaties—

Residency & Visa

Digital Nomad VisaYes

Golden VisaNo

Retirement VisaNo

Investment VisaNo

EU MemberYes

Schengen AreaYes

EU PassportYes

Min. Days Required / Year—

Min. Monthly Income—

Min. Investment (residency)—

Citizenship Path—

Setup Difficulty—

Business & Cost of Living

Cost of Living Index42/100

Avg. Monthly Cost—

Company Formation Time—

Formation Cost (est.)—

Annual Compliance Cost—

Free Zone AvailableNo

Banking Easegood

Internet Qualityexcellent

Compliance & Reputation

FATF Statuscompliant

EU Blacklist Statusnot_listed

OECD Compliance—

CRS Participant—

FATCA Compliant—

BEPS Participant—

Treaty Network Quality—

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.