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10 facts about taxation in Romania | Infographic

March 4, 2024
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Targeting both established business owners but also future entrepreneurs, our summary of 10 facts about taxation is an essential overview of the Romanian tax system. Find out more below in the infographic, or refer to our Tax Guideline for Romania for a more complex overview on the topic.


Special rate for gambling activities and nightclubs: 5% of the revenue, or 16% on the taxable profit. 

Minimum 1% tax on turnover (adjusted with certain items) if the corporate income tax is lower than the minimum corporate tax, for taxpayers that recorded a turnover of at least EUR 50 million at the end of the year which elapsed.

1% for revenues of maximum 60,000.00 EUR and for microenterprises that do NOT carry out the following activities: computer game editing activities; editing activities of other software products; custom software development activities (client-oriented software); other information technology service activities; hotels and similar accommodation; holiday and short-stay accommodation facilities; caravan parks, camping sites and campsites; other Accommodation Services; restaurants; event catering activities; other food services n.e.c.; bars and other drinking activities; legal activities – only for companies with legal personality that are not fiscally transparent entities, incorporated by lawyers according to law; general medical practice activities; specialised health care activities; dental practice activities; other human health activities.

3% for revenues over 60.000,00 EUR and for micro-enterprises carrying out the above mentioned activities
5%* for supplies of social housing under certain conditions and to schoolbooks, , newspapers, magazines, admission fees to castles, museums, sport events, cinemas etc.

9%** for water, food & beverage industry (save for certain items specifically excluded by the law), medical treatments and prosthesis, hotel accommodation, restaurant and catering services, provision of social housing under certain conditions, entrance fees to sports events, castles, museums and cinemas

8% for revenues obtained from dividends

50% for payments made by Romanian companies into non-resident companies bank accounts that are open in countries that do not have an information exchange agreement concluded with Romania and only if such payments result from artificial transactions

16% for any other revenues from Romania



0% for employees with disabilities, employees who work in research and development or Technological Development field, IT employees and employees who work in construction field, agriculture and the food industry, – up to 10,000 Lei gross per month, if certain conditions are met according to the law






Losses may be set off against the same types of income 

Starting 2024, 70% of the tax losses may be carried forward over a period of 5 years


0.08% – 0.2% of the buildings’ tax value for residential buildings

0.2% – 1.3% of the buildings’ tax value for non-residential buildings

5% in case the building owner has not updated the taxable value of the building in the last 5 previous years

*A more detailed overview:

  • school textbooks, books, newspapers and magazines, except those intended exclusively or principally for advertising

**A more detailed overview:

  • the supply of dental prostheses and their accessories, except for tax-exempt dental prostheses
  • the supply of orthopaedic products
  • supply of medicines for human and veterinary use
  • the supply of the following goods: food except for foods with added sugar whose total sugar content is at least 10g/100g product, other than powder milk, Romanian specialty – cozonac and biscuits, which are taxed at 19%), including beverages for human and animal consumption (except for alcoholic beverages and non-alcoholic ones falling under NC 2202 10 00 and 2202 99, which are taxed at 19%), live domestic animals and poultry, seeds, plants and ingredients used in the preparation of food, products used to supplement or replace food
  • the supply of water for irrigation in agriculture;
  • the supply of fertilisers and pesticides used in agriculture, seeds and other agricultural products for sowing or planting, and the supply of services of a specific type used in agriculture
  • water supply services
  • sewerage services
  • accommodation in the hotel sector or in sectors with a similar function, including the land rental land for camping purposes
  • restaurant and catering services, except for alcoholic beverages and non-alcoholic beverages falling under NC 2202 10 00 and 2202 99.
  • delivery of housing as part of social policy, including the land on which it is built
  • the supply and installation of photovoltaic panels, solar thermal panels, heat pumps and other high-efficiency heating systems, including installation kits and components for their repair and/or expansion, intended for:
    • housing
    • central or local government buildings, buildings of entities under their coordination/subordination, except companies; services consisting of allowing access to fairgrounds, amusement and recreational parks, fairs, exhibitions, cinemas and cultural events, other than those exempted from the fee
  • services consisting of allowing access to sporting events
  • delivery of high quality food, i.e. mountain, eco, traditional products, authorised by the Ministry of Agriculture and Rural Development (except for those with added sugar which have a 19% rate)
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