Tax Residency/eu non eurozone

🇷🇴 Romania Tax Residency

183-day physical-presence rule. Top personal rate 10%. Effective corporate rate 1%. Updated for 2026.

Headline rates

Days threshold
183
days
Personal top
10%
Capital gains
10%
Dividends
8%
Corporate effective
1%
Wealth taxNo
Exit taxNo
Corporate headline16%
Regioneu non eurozone

How the corporate effective rate is achieved

Effective rate via micro-company regime: 1% revenue tax for SMEs. Standard 16% if not eligible. Pillar 2 may apply to large groups.

Alternative residency routes

Micro-company regime: 1% on revenue if turnover <€500k AND ≥1 employee (was 3% but tightened 2024). Standard CIT 16% otherwise.

Notes

EU member. The 1% micro-company route makes Romania one of the best EU jurisdictions for small profitable service businesses. Eligibility tightened 2024 — can no longer split companies to stay under threshold.

Primary sources

Compare Romania with 19 other jurisdictions

Our Tax Residency Calculator runs your specific income mix (employment / dividends / capital gains / owner-managed) against every regime, including the Romania special regime where one applies.

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Informational only. Not legal, tax, or financial advice. Verify with a qualified advisor before acting.