Romania: Income Tax

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Salariul minim brut a fost majorat la 4.325 RON de la 1 iulie 2026

Starting July 1, 2026, Romania will implement significant changes to its minimum wage policy, raising the gross minimum salary while simultaneously reducing tax exemption benefits. These adjustments will impact both employers and employees across the country, affecting payroll calculations and net income for minimum wage workers.

Romania Employment

Filip & Company

ANAF Order 827/2026: New Advance Pricing Agreement Procedure In Romania And Main Changes

Order 827/2026 issued by Romania’s National Agency for Fiscal Administration (ANAF) approves a new procedure—including detailed application requirements—for issuing and amending Advance Pricing Agreements (APAs).

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Kinstellar

Romania Tax Card 2026

Personal income tax applies to all incomes obtained by Romanian residents from sources within or outside Romania. Non-residents are taxable on their income derived from Romania.

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Eurofast

Romania Abolishes The 1% Deductibility Cap For Intra-group IP And Management/advisory Expenses

February 2026 – At the beginning of 2026, we informed you about a significant tax reform enacted by the Romanian legislature...

K

Kinstellar

Important Fiscal Changes In Romania Starting August 2025 / January 2026

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Kinstellar

Discount For The Payment Of Certain Tax Liabilities In Romania – Follow-Up

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Kinstellar

Key Fiscal Measures For 2025 Introduced By O.U.G. 156/2024

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Eurofast

Important Fiscal Changes In Romania Starting January 2025

K

Kinstellar

New Tax Amnesty Adopted By The Romanian Government

K

Kinstellar

Romania Introduces Massive Tax Changes

SA

Schoenherr Attorneys at Law

Tax Expectations 2024 Or Egg-Dance To Survive

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Eurofast

October Brings Minimum Wage Increase

Romania Employment

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Eurofast

The Maximum Value For Meal Tickets That Can Be Awarded To Employees While Benefiting From A Special Fiscal Regime Has Been Increased

Romania Employment

LG

L&E Global

In A Mild Winter, A Strong Wind Of Tax Changes

SA

Schoenherr Attorneys at Law

AI Act Implementation

Romania Strategy

Bondoc & Asociatii

Romanian Competition Law Update

Romania Anti-trust

K

Kinstellar

50% Super-deduction For Stock Exchange Listing Costs In Romania: Implementation Rules Now In Force

K

Kinstellar

Clauzele de confidentialitate privind salariul nu vor trebui eliminate din contractele individuale de munca, insa vor trebui adaptate pentru a nu impiedica exercitarea drepturilor stabilite de Directiva (UE) 2023/970 privind transparenta salariala

Romania Employment

Filip & Company

Digital Content Or Digital Service? The Implications Of The Recent CJEU Judgement For Traders In Romania

Romania Consumer

K

Kinstellar

Romania Overhauls Micro-companies Tax Regime Via GO No. 16/2022

Aseries of amendments and additions to the Romanian Fiscal Code were made by way of GO no. 16/2022 in Romania impacting a wide range of entities.

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Eurofast

The Romanian Corporate Income Tax Grouping – Now Up And Running

Starting this August, the fiscal unity system concerning the corporate income tax becomes functional in Romania, further to the enactment of the procedure for the implementation and management...

MP

MPR Partners

In-App Orders, Carried Out By Employees Or Self-Employed Individuals? The Dilemma Of Digital Platforms

The volume of orders placed through mobile apps or websites skyrocketed in the last few years, whether for shopping, meal delivery at the office or ride sharing.

SA

Schoenherr Attorneys at Law

Overview On The New Amendments To The Romanian Fiscal Code

Law no. 296 of December 21, 2020 for the amendment and completion of Law no. 227/2015 regarding the Fiscal Code (the "Law no. 296/2020") brought a series of beneficial changes to the business...

MP

MPR Partners

Further Amendments To The Romanian Fiscal Code

MP

MPR Partners

Entendendo A Isenção Fiscal E Incentivos Para Empresas Pela COVID-19

Worldwide Coronavirus

TG

TMF Group BV

Are Romanian Companies Ready For Post-pandemic Tax Audits?

SA

Schoenherr Attorneys at Law

What Can Companies Expect In The New Fiscal Year In Romania?

SA

Schoenherr Attorneys at Law

Favourable Tax Regime For Companies In Romania

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Eurofast

New Deductible Percentage For Sponsorship Expenses

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Noerr

One Of The Best Holding Jurisdictions

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Eurofast

Tax Incentives For The Construction Industry. A Breath Of Fresh Air?

Romania Real Estate

D

Dentons

The Requalification Of Service Contracts To Employment Contracts In Romania

Romania Employment

K

Kinstellar

Q&As On The Disclosure Of Financial Information Of Multinationals In Romania

SA

Schoenherr Attorneys at Law

One Of The Best Holding Jurisdictions

Romania is a place where you should focus next if your business or your clients need a holding structure.

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Eurofast

Tax Incentives For The Construction Industry. A Breath Of Fresh Air?

The new rules are set out under Government Emergency Ordinance no. 114/2018,1 published in the Romanian Official Gazette no. 1116 dated December 29, 2018 (the Ordinance no. 114/2018).

Romania Real Estate

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Dentons

The Requalification Of Service Contracts To Employment Contracts In Romania

From 2017, Romanian law empowers labour office inspectors to determine if an activity performed under a "work for hire" contract, i.e., based on a contract other than an employment contract...

Romania Employment

K

Kinstellar

Q&As On The Disclosure Of Financial Information Of Multinationals In Romania

Romania recently implemented the EU Directive in its tax legislation.

SA

Schoenherr Attorneys at Law

Striving To Become A Better Host For R&D Investments

Romania Strategy

MP

MPR Partners

Local Partners Are Key To Success In Romania

The most notable change in the fiscal environment in 2017 so far has been the VAT rate. It has decreased three times in the past 18 months, most recently in January when it reduced to 19%.

TG

TMF Group BV

Taxation Of Investment Income – How To Apply Limited Tax Rules To Complex Transactions?

Non-resident investors face many challenges when it comes to assessing the tax impact of their financial transactions and complying with tax rules in Romania.

SA

Schoenherr Attorneys at Law

Romanian Tax Incentives Read Between The Lines: How To Use Them Effectively

For eligible investors, Romania has a number of attractive tax incentives that can reduce the overall tax burden or improve cash flows during the investment phase.

SA

Schoenherr Attorneys at Law

Managing The Tax Pitfalls Of Contractual Partnerships Structures

A discussion on the complex tax matters that contractual partnerships often pose in practice.

SA

Schoenherr Attorneys at Law

New Financial And Fiscal Legislative Amendments

SA

Schoenherr Attorneys at Law

Registration Of Contracts Concluded With Foreign Legal Entities Or Non-Residing Natural Persons

Romania Commercial

SA

Schoenherr Attorneys at Law

Government Emergency Ordinance No. 117/2010 Amending And Supplementing Law No. 571/2003 Regarding The Fiscal Code And Regulation Of Financial – Tax Measures

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Euroglobal SEE Audit

Amendments to Contributions of National Unique Health Insurance Fund and Romanian Tax Code

ES

Euroglobal SEE Audit

Do We Have Enough Rich People to Tax Them Out?

#Z

Ţuca Zbârcea & Asociaţii

Draft Of Amendments To Romanian Patent Law

CM

Cabinet M. Oproiu

Procedure in Romanian Courts Based on Patent Rights Infringement

CM

Cabinet M. Oproiu

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