---
name: ro-tax-overview
description: "Source-cited draft: tax overview for Romania (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/ro-tax-overview"
  jurisdiction: "RO"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Romania Tax Overview

## The Romanian tax system at a glance

- **Tax year** — Calendar year (1 January to 31 December)  _([Romanian Fiscal Code (Law 227/2015)](https://taxsummaries.pwc.com/romania/individual/tax-administration))_
- **Currency** — Romanian leu (RON)  _(Romanian Fiscal Code (Law 227/2015))_
- **Tax authority** — Agenția Națională de Administrare Fiscală (ANAF — National Agency for Fiscal Administration)  _([Romanian Fiscal Procedure Code (Law 207/2015)](https://www.anaf.ro))_
- **Basis of taxation for residents** — Romanian tax residents are taxed on worldwide income; non-residents are taxed only on Romania-source income  _([Romanian Fiscal Code (Law 227/2015)](https://taxsummaries.pwc.com/romania/individual/income-determination))_
- **Headline personal income tax rate** — 10% percent (flat rate)  _([Romanian Fiscal Code (Law 227/2015)](https://taxsummaries.pwc.com/romania/individual/taxes-on-personal-income))_
- **Standard corporate income tax rate** — 16% percent  _([Romanian Fiscal Code (Law 227/2015)](https://taxsummaries.pwc.com/romania/corporate/taxes-on-corporate-income))_
- **Does VAT exist?** — Yes — VAT (TVA, taxa pe valoarea adăugată); standard rate 21% from 1 August 2025 (was 19%) percent
- **Annual personal income & social contributions return deadline** — 25 May of the following year (Unique Return / Declarația Unică)  _([Romanian Fiscal Code (Law 227/2015)](https://taxsummaries.pwc.com/romania/individual/tax-administration))_
- **Annual corporate income tax return deadline** — 25 March of the following year (Form 101) for calendar-year taxpayers  _([Romanian Fiscal Code (Law 227/2015)](https://taxsummaries.pwc.com/romania/corporate/tax-administration))_
- **EU / VAT regime context** — Romania is an EU member state; VAT follows the EU VAT Directive (intra-Community supplies, OSS/reverse charge apply)  _(EU VAT Directive 2006/112/EC; Romanian Fiscal Code (Law 227/2015))_

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## Talk to a verified accountant

This guide is maintained by the OpenAccountants network — accountants who put
their name behind the tax answers AI gives people. The live, always-current
version (and the professional behind it) is at
[openaccountants.com](https://www.openaccountants.com).

- Use it in your AI: https://www.openaccountants.com/connect
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> **General reference only.** This document does not constitute tax, legal, or
> financial advice. Verify figures against the cited primary sources or with a
> licensed professional before relying on them.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `ro-tax-overview` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/ro-tax-overview. If neither is available, confirm every figure against the official source pages cited above before relying on it.