Romania tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Romania tax profile.
Tier 2 — every figure has an accepted source; some rest on a PwC / Deloitte / KPMG / EY summary (marked †). Sources last checked 10 November 2026. Figures last changed 10 November 2026. Profile last reviewed 2 May 2026.
Scroll across the table to see all tax rates.
| Where | Salary | Capital gains | Dividends | Interest | Rent | Crypto gains |
|---|---|---|---|---|---|---|
| General rule | 45% | 16% | 16% | 10% | 8%† | 16% |
| Bucuresti (Bucharest) | 45% | 16% | 16% | 10% | 8%† | 16% |
† This figure rests on a PwC, Deloitte tax summary, not on the statute itself. The summary is the only source on file for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income. The regions in the table have their own rates; other regions are not in our model.
What is the top income tax rate in Romania?
The top rate on a salary is 45% under the general rule; some regions differ. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 10%.
How are capital gains taxed in Romania?
The top rate on a long-term capital gain is 16% under the general rule; some regions differ. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Romania?
The top rate is 16% on dividends and 10% on interest under the general rule; some regions differ. Rental income is taxed at up to 8%.
How is crypto taxed in Romania?
Romania taxes a gain on crypto assets as a capital gain, at up to 16%.
Does Romania tax foreign income?
Yes. Romania taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Romania have a wealth tax?
Yes: Special tax on high-value homes and cars (2026), taxed above RON 2,500,000 local taxable value per residential building; RON 375,000 acquisition cost per registered car, top rate 0.9% of each excess (2026). Our wealth tax comparison shows what it covers, how debts count and the valuation date. The 2026 special tax is calculated only from confirmed taxable Romanian residential buildings and registered cars. A building needs its full local taxable value and owner share; a car needs its acquisition cost and delivery year. Both lists must be supplied, including an explicit empty list where none qualify. Market portfolio values cannot establish those facts.
Does Romania have an exit tax for individuals?
No. In our model Romania does not tax an individual's unrealised gains when the individual moves abroad.
What special tax regimes does Romania have?
Our profiles list 4 regimes: PFA - Persoana Fizica Autorizata (Authorized Natural Person) — information only; not numerically modelled; Micro-enterprise tax regime (Impozit pe veniturile microintreprinderilor) — information only; not numerically modelled; IT Sector PIT Exemption (ABOLISHED 2025) — information only; not numerically modelled; Construction Sector Worker Exemption (PARTIALLY ABOLISHED 2025) — information only; not numerically modelled. Each has its own conditions.
When do you become tax resident in Romania?
The Romania day test (more than 183 days in 12 months): more than 183 days in any 12 months ending in the calendar year. A treaty can change worldwide-tax treatment. ANAF requires arrival and departure residence questionnaires in some cases.
Residence decides whether Romania taxes you on these rates. See the Romania day-count test and count your own days.
Sources
The Romania profile cites 8 sources for these rules, 8 of them from a government or a statute.
- ANAF — Law 296/2023, Tax Code title X¹ · official, retrieved 2026-11-10
- ANAF — Law 239/2025, article XII point 51 · official, retrieved 2026-11-10
- ANAF - Codul Fiscal (Legea 227/2015) - Tax Code Romania · official, retrieved 2026-05-02
- OUG 156/2024 - Ordonanta de urgenta (30 Dec 2024) - 'Christmas Eve' fiscal package · official, retrieved 2026-05-02
- 29 January 2026 income and social changes · official, retrieved 2026-11-03
- Codul Fiscal art. 96^1 - Castiguri din transferul titlurilor de valoare prin intermediar · official, retrieved 2026-05-02
- Codul Fiscal art. 111 - Transferul proprietatilor imobiliare · official, retrieved 2026-05-02
- Codul Fiscal art. 116 - Impozit pe veniturile din transferul de cripto-active · official, retrieved 2026-05-02
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Romania with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Romania side by side with other countries, see every country or try the live demo.
Other countries in Eastern Europe: Serbia, Russian Federation, Slovenia, Slovakia, Turkiye, Ukraine.