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Who is liable to pay Romanian Income Tax?

Romanian tax residents are liable to Romanian tax on their worldwide income, whereas non-Romanian tax residents are liable to Romanian tax on their Romanian-source income.

Who is a Tax Resident of Romania?

An individual may be considered a Romanian resident for tax purposes if he/she is domiciled in the country, have their centre of vital interests in Romania or is present in Romania for a period (periods) exceeding 183 days during any 12-month period, ending in the calendar year concerned..

What is the tax year end?

31st December

When are tax returns due?

Tax returns are due by 15th March of the following year.

Is there a personal tax allowance?

Romanian income tax is charged Net of relevant deductions. No further allowance is granted.

What are the tax rates?

Romania has a flat tax rate of 10 percent for both residents and non-residents.

What are the social security rates?

Romanians are liable to social security contributions at a rate of 25% percent on their gross remuneration.

Can I be self-employed, or must I become an employee to work in Romania?

You can be self-employed in Romania. Contact us for more details.