Europe
Currency
RON
Corporate Tax
16%
Personal Income Tax
10%
VAT / GST
19%
Standard 16%; 8% for micro-enterprises (revenue <€500k) with minimum tax per employee; 3% for software/IT (under conditions).
Flat 10% PIT + 35% social (CASS 25% + CAS 10%); effective ~45% on high income.
Standard; 9% and 5% reduced.
Dividends
8%
Interest
16%
Royalties
16%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
Employer ~8% (2.25% CAS + 5% health + 0.75% labour); employee ~35.25%; capped.
Capital Gains Tax
3% (or 10% income)
Inheritance / Estate Tax
Progressive
Capital (Net Worth) Tax
0%
Property Tax
Building tax
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Treaties in force
~80
Key partners: USA, UK, Germany, France, Netherlands, Italy
EU directives apply; withholding typically 5%–15%.
Treaty counts are approximate and change as agreements are signed, ratified, or terminated. Verify the status and withholding rates under the specific treaty before relying on them.
Calendar year
Notes
Micro-enterprise regime 8% (1% for education/health/IT under conditions). Construction workers reduced social.
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