'%3e%3cpath%20fill='%23ffda44'%20d='M167%200h178l25.9%20252.3L345%20512H167l-29.8-253.4z'/%3e%3cpath%20fill='%230052b4'%20d='M0%200h167v512H0z'/%3e%3cpath%20fill='%23d80027'%20d='M345%200h167v512H345z'/%3e%3c/g%3e%3c/svg%3e)
Romania tax guide 2026
Romania keeps one of Europe's lowest headline income taxes — a flat 10% — but 2026 marks the end of its ultra-cheap investor era: dividends now cost 16%, crypto and off-market gains 16%, and even broker-withheld share gains doubled to 3–6%. The real weight sits in social charges: employees hand over 35% of gross pay in social contributions (pension and health — before the 10% income tax) in contributions before the 10% tax even starts.
- Rate range
- Flat 10% income tax; 16% on dividends and crypto (2026)
- Key allowance
- Personal allowance tied to the RON 4,050 minimum wage; gone above minimum wage + RON 2,000
- Tax year
- Calendar year
- Filing deadline
- 25 May single tax return (pre-filled from 2025 income)
Taxes covered
- Income tax10%
Flat 10% on salaries, business income and rents — but 35% of gross pay goes to social contributions first, and unexplained income is taxed at 70%.
- Dividend tax16%
Dividends distributed from 2026 bear a 16% final withholding — up from 10% — plus a possible 10% health contribution on larger investment incomes.
- Capital gains tax3% / 6% / 16%
Broker-withheld share gains pay 3% (held 365+ days) or 6%; everything outside intermediaries — including financial gold — pays 16%; property pays a 1–3% price-based transfer tax instead.
- Crypto tax16%
Crypto gains pay 16% from 2026 (up from 10%) as income from other sources, with a small-transaction exemption of RON 200.
- Social security35%
Employees pay 25% pension plus 10% health on gross salary, uncapped — Europe's heaviest employee-side burden, offsetting the 10% flat tax.
- Inheritance tax0%
No inheritance or gift tax — only a 1% transfer charge on inherited real estate when probate drags past 2 years.
- Withholding tax10% / 16%
Non-residents: 16% on dividends; 10% on interest, royalties and Romanian-service fees for treaty and European Union residents (16% otherwise); 50% for artificial arrangements.
Special regimes
- Flat 10% tax
Salaries, business profits, rents and interest all share a single 10% rate — the lowest flat tax in the European Union.
- Broker-withheld share gains
Securities traded through Romanian intermediaries are taxed at source at just 3% (held 365+ days) or 6% — no filing needed.
- No inheritance or gift tax
Estates pass tax-free; only property probated late pays a 1% transfer charge.
- Heavy social contributions
Employees pay 25% pension plus 10% health on gross pay — the flat tax's expensive counterpart.
Recent changes
- 2026-01Dividend withholding jumps from 10% to 16%; crypto, financial gold and off-market securities gains rise to 16%; broker-withheld share gains double to 3%/6%.
- 2026-01The high-value asset tax triples to 0.9% (homes above RON 2.5 million, cars above RON 375,000); the health-contribution cap for the self-employed rises to 72 minimum salaries.
- 2025-08Pensions above the RON 3,000 exempt slice start bearing a 10% health contribution (through 2027).