Romania's headline corporate income tax (CIT) rate is 16.
The headline personal income tax (PIT) rate is 10.
The standard VAT/GST (or equivalent consumption tax) rate is 21. Registration thresholds, zero-rated and exempt categories, and reduced rates vary by jurisdiction - see the source link below for the full detail on this jurisdiction.
An individual is a Romanian tax resident if any one of the following applies: domicile in Romania, center of vital interests in Romania, or presence in Romania for more than 183 days in any 12-month period ending in the relevant calendar year. Residency via vital interests takes effect from the date of formal declaration; residency via the 183-day test is deemed to run from the first day of arrival. Anyone crossing the 183-day threshold must submit a residency questionnaire to ANAF within 30 days. Residents are taxed on worldwide income (flat 10% rate); non-residents only on Romania-source income.
Under Romania's CFC rules (implementing EU ATAD), a Romanian tax resident must include in its taxable base the non-distributed income of a qualifying CFC (entity or permanent establishment), proportional to its participation.
Romania has no formal debt-to-equity thin capitalization ratio. Instead, an ATAD-based interest limitation rule caps deductible excess borrowing costs at 30% of tax-adjusted EBITDA for costs exceeding EUR 1 million (loss-making taxpayers may fully deduct excess borrowing costs up to this EUR 1 million threshold regardless). Disallowed costs carry forward indefinitely, including proportionally to a successor entity following a merger or division. The rule does not apply to standalone entities outside a consolidated group, or to loans financing long-term public infrastructure projects; it is also irrelevant for taxpayers under Romania's microenterprise tax regime, which does not generally allow deductions.
Romania maintains an extensive network of more than 90 tax treaties.