Door to Romania
Romanian Corporate Taxes
What every business owner needs to know – updated for 2025
At Door to Romania, we guide entrepreneurs and foreign investors through Romania’s business environment — and that includes making sense of the country’s corporate taxation system. Whether you’re opening an SRL, planning a holding company, or expanding via a foreign branch, we’ll ensure you understand your obligations and optimize your tax structure from the start.
Key Benefits of Romania’s Business Tax System
Competitive Flat Rate
16% CIT is one of the lowest in the EU.
Micro-Tax Option
1–3% micro-company tax = huge savings for small businesses.
EU Dividend Exemptions
Dividends from EU or Romanian subsidiaries can be tax-exempt.
No Local Corporate Tax
What you earn, you tax once. No county-level CIT.
Treaty Network
Romania has DTTs with 80+ countries to avoid double taxation
Standard Corporate Income Tax (CIT)
Rate: 16%
This applies to:
- Romanian companies (taxed on worldwide income unless protected by a DTT)
- Foreign companies with a permanent establishment (PE) in Romania
- Foreign companies with Romania as their place of effective management
Special rule for nightclubs and gambling:
Tax is the higher of:
- 16% of taxable profit, or
- 5% of total revenue.
IMCA – Minimum Turnover Tax
New for 2025, Romania introduced the IMCA (Impozitul Minim pe Cifra de Afaceri) to ensure large companies pay a fair share.
- Applies to companies with turnover > €50M/year.
- If calculated CIT is lower than the IMCA, you must pay the IMCA instead.
- IMCA applies across tax groups, calculated based on total turnover.
Exemptions
Credit institutions and oil & gas companies (different rules apply)
Utility companies regulated by the National Energy Regulatory Authority
Specific Turnover Tax for Oil & Gas (ICAS)
Starting 2025, Government Ordinance No. 3/2025 enforces ICAS for companies (Romanian or foreign) operating in the oil and gas sector.
- Declared quarterly, by the 25th of the month following each quarter
- Non-resident operators must provide:
A €1M guarantee (via bank letter or Treasury deposit)
Even if no PE is registered
Micro-Company Tax Regime (Optional)
Perfect for small businesses and freelancers, Romania’s micro-company regime is a simplified tax structure — but it’s changing in 2025–2026.
Eligibility (as of Dec 31 of the previous year):
- Revenue under €250,000 (dropping to €100,000 in 2026)
- At least 1 employee
- Not involved in banking, gambling, oil & gas, or insurance
- Must not be under dissolution
- Only one micro-company per shareholder group (25%+ stake)
Rates:
- 1% if:
- Revenue ≤ €60,000
- And business does not operate under restricted CAEN/NACE codes (e.g. IT, hospitality, medical, legal, etc.)
- Revenue > €60,000
- Or business operates in restricted fields (e.g. restaurants, medical, law, software, hotels)
Tax is declared quarterly, due by the 25th of the following month.
Dividend exemption rules:
From EU subsidiaries:
Exempt if EU Parent-Subsidiary Directive is met
From EU subsidiaries:
Fully exempt
Ready to make the move?
Let’s talk. Fill out the form below for a free consultation call—no pressure, just clear answers. We’ll walk you through every step of the process and see if this path is the right fit for you.
Phone
+40769.839.861
office.doortoromania@gmail.com
Office.doortoromania@gmail.com
Location
Bucharest, Romania