10 facts about taxation in Romania | Infographic

16 %

Special rate for gambling activities and nightclubs

• 5 % of the revenue, or
• 16% of the taxable profit

5% 

For revenues obtained from dividends

10% 

For revenues from interest, royalties, commissions, sportive activities and entertainment, management or consulting services, services provided in Romania, excluding international transport, independent professions conducted in Romania, from awards, liquidation of a resident and from the transfer of the fiduciary patrimonial mass

50%

For payments made by a Romanian company to non-resident company bank accounts, as a result of artificial transactions

16% 

For any other revenues from Romania

19 %

5 %

For supplies of social housing under certain conditions and to school books, newspapers, magazines, admission fees to castles, museums, sport events, cinemas, etc.

9 %

For water supply services, food & beverage industry, medical treatments and prosthesis etc.

10 %

0 % for IT specialists, employees with disabilities and employees who work in research and development or Technological Development field, under certain conditions

Losses may be set off against the same types of income

Losses that cannot be set off may be carried forward

7 years

Carry-forward period

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