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Dividend tax in Romania 2026
The 2026 package raised dividend withholding from 10% to 16%, final and taken at source — distributions decided in 2025 keep the old 10%.
Bigger investors also owe the 10% health contribution once combined non-wage income passes 6 minimum salaries (RON 24,300), on a stepped base of 6, 12 or 24 minimum salaries.
At a glance
- top rate
- 16% final (+10% health contribution above the threshold)
- entry band
- 16% from the first leu
- tax year basis
- Withheld at source on distribution
- filing deadline
- Health contribution settles via the 25 May single return
- residency basis
- Residents: worldwide dividends; foreign dividends self-assessed at 16%
- regime flag
- Interim 2025 dividends stay at 10% even when finalized in 2026
Rates
How investment income is taxed (2026)
| Rate | Base | Applies to |
|---|---|---|
| 16% | Gross dividend | Dividends distributed from 1 January 2026 — final withholding (10% for 2025 distributions) |
| 10% | Gross interest | Bank deposits and most interest — final withholding |
| 0% | — | Interest on Romanian state and municipal bonds |
| 10% | Proceeds | Liquidation distributions from Romanian companies |
Thresholds & allowances
- Health contribution trigger6 minimum salaries (RON 24,300)
Combined investment, rental and other non-wage income above this owes the 10% health charge, on a stepped base of 6, 12 or 24 minimum salaries by income level — at most RON 97,200 from 2026
Residency
Residency trigger
Romanian payers withhold the 16% before payment; foreign dividends are declared in the single return at the same rate with treaty credits.
Non-resident treatment
Non-residents face the same 16% withholding from 2026, reduced under treaties on presenting a residence certificate.
Notes
- The rate has climbed twice in three years — 5% until 2023, 8%, then 10%, now 16% — a trend worth watching for distribution timing.
- Interim dividends paid during 2025 are not recalculated at 16% when the year is finalized.
- State-bond interest stays entirely exempt, making government paper the tax-favoured income asset.
- Mutual-benefit fund distributions based on share capital are exempt.
FAQ
How are dividends taxed in Romania?
16% withheld at source for distributions from 1 January 2026 (10% before), final for income tax — plus the 10% health contribution if your combined non-wage income tops RON 24,300.
Is bank interest taxed?
Yes, a final 10% withheld at source — but interest on Romanian state and municipal bonds is exempt entirely.
Figures: tax year 2026, compiled from public sources. Not tax advice.