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Withholding tax in Romania 2026
From 2026 dividends leave Romania at 16%; interest, royalties and service fees carry 10% for recipients in the European Union or treaty states and 16% for everyone else.
A punitive 50% withholding awaits payments into non-information-exchange states when the transaction is judged artificial.
At a glance
- top rate
- 50% (artificial arrangements to non-cooperative states)
- entry band
- 10% standard for treaty and European Union residents
- tax year basis
- Withheld when paid
- filing deadline
- Payer returns due by end-February for the prior year
- residency basis
- Romanian-source payments to non-residents
- regime flag
- Residence certificate unlocks treaty rates
Rates
Withholding on non-residents (2026)
| Rate | Base | Applies to |
|---|---|---|
| 16% | Gross | Dividends — up from 10% in 2026 |
| 10% | Gross | Interest and royalties for European Union / treaty-state residents (16% otherwise) |
| 10% | Gross | Service fees performed in Romania, and management/consultancy wherever performed — treaty/EU rate (16% otherwise) |
| 50% | Gross | Services, interest and commissions paid into states without an information-exchange agreement, where the arrangement is artificial |
| 10% flat | Salary | Dependent work in Romania — same rules as residents |
Thresholds & allowances
- Allowance accessEuropean Economic Area (EEA) residents
Non-residents from the EEA earning in Romania keep the same personal deductions as locals
Residency
Residency trigger
Payers withhold and file per-beneficiary returns by end-February; a foreign residence certificate switches the charge to the treaty rate.
Non-resident treatment
Income not subject to withholding must be declared by the non-resident directly or through a representative; certificates confirming Romanian tax paid are available for home-country credits.
Notes
- Romanian-source treatment reaches income 'paid from Romania' even when received abroad — interest, royalties and fees can't escape by offshore payment routing.
- Non-residents' broker-traded Romanian securities follow the same 3%/6% withheld regime as residents'.
- European Union rules for faster withholding-tax refunds — Faster and Safer Relief of Excess Withholding Taxes (FASTER) — apply from 2030; Romania has not yet transposed them.
FAQ
What does Romania withhold on payments abroad?
16% on dividends from 2026; 10% on interest, royalties and Romanian services for European Union and treaty residents (16% for others); 50% on artificial payments to non-cooperative states.
How do treaty rates get applied?
Present a tax residence certificate to the Romanian payer — without it, the domestic 10%/16% rates are withheld and refunds must be claimed later.
Figures: tax year 2026, compiled from public sources. Not tax advice.