Taxes in Romania
Understand the Romanian tax system before you work, freelance, start a company, or become tax resident.
Romanian Tax Basics for Expats
Romania is attractive because its headline personal income tax rate is low by EU standards. The real complexity is not the rate itself, but knowing when you become tax resident, which income categories apply, and how social contributions are calculated.
Income Tax
Romania generally uses a 10% flat personal income tax, with separate rules for salaries, self-employment, dividends, rent, and investment income.
Social Contributions
Employees commonly pay pension and health contributions through payroll. Freelancers and company owners need to plan CAS and CASS obligations carefully.
ANAF Registration
ANAF is the Romanian tax authority. Self-employed residents, landlords, and some foreign income situations may require registration or declarations.
VAT
The standard VAT rate is 19%, with reduced rates for some goods and services. Businesses need to monitor registration thresholds and invoice rules.
Estimate Salary First
Use the gross/net calculator for a quick planning estimate before comparing job offers.
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If you need help with tax residence, ANAF, freelancing, SRL setup, VAT, or payroll, send a short note and ask for an accountant referral.
Some referrals may be commercial partnerships. Recommendations should still be checked against your own needs.