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Updated : 02/10/2014

Income taxes abroad – Romania

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* Information not yet provided by national authorities

Which income will be taxed in Romania

  • Resident in Romania? (your life is centred there or you live there for min. 183 consecutive days over 12 months) You must pay tax on your worldwide income there.

    If you continue to remain a resident of your country of origin, you will have to prove this by means of a tax residence certificate issued by the competent authority of that state.
  • Not resident in Romania? You only pay tax on income earned there.

  • Income from other EU countries? Check you never pay tax twice on the same income.

How much will you pay?

  • If your employer is a resident of Romania, it must calculate, deduct and pay your earned income tax. Your income will be taxed at a flat rate of 16%, and the tax will be final. You don't have to submit a tax return.
  • If your employer resides outside Romania, but pursues activities in Romania for more than 183 days, you will have to calculate and pay your earned income tax monthly, as well as submit the relevant tax return. In calculating your taxable income, take account of any deductions you are entitled to.

Your income will be taxed at a flat rate of 16%, and the tax will be final.

How and when do you pay?

If the second case applies to you (and therefore you must calculate and pay the tax yourself), you must fill in and submit your tax return by the 25th of following month. You should submit this to the local tax authority, in person or through an authorised person.

  • Tax return forms română

How to appeal / complain

You should submit your complaints to your employer.

Links

Romanian National Agency for Fiscal Administration română

Check also what your EU rights are.


I'm self-employed Choose country

Choose country

Common rights across EU countries


* Information not yet provided by national authorities

Which income will be taxed in Romania

  • Resident in Romania? (your life is centred there or you live there for min. 183 consecutive days over 12 months) You must pay tax on your worldwide income there.

    If you continue to remain a resident of your country of origin, you will have to prove this by means of a tax residence certificate issued by the competent authority of that state.
  • Not resident in Romania? You only pay tax on income earned there.

  • Income from other EU countries? Check you never pay tax twice on the same income.

How much will you pay?

Your income from independent activities is calculated separately for each income source and taxed at a flat rate of 16%.

The annual income is calculated on the basis of the data from the simple entry accounting system, by using expenses flat rates or income brackets for the self-employed, as the case may be.

Within 15 days of setting up your activity, you should submit a statement on the estimated income/ income brackets for the self-employed to the relevant tax authority.

How and when do you pay?

You must file a tax return for each accounting year, by 25th May of the following year.

During each accounting year, you will have to pay an advanced quarterly payment. The 4 equal amounts are to be paid by the 25th of the last month in each quarter. For certain earnings, the advanced payment is made by withholding of tax.

The tax authority will establish the amount of the annual tax to be paid on the basis of your earned income statement and will issue the notice of assessment. If the notice of assessment specifies a difference to be paid, you should pay it within 60 days of receiving the notice of assessment.

  • Tax return forms română
  • Submit your statements online română

How to appeal / complain

If you disagree with your tax assessment, you can appeal to the tax office română. For details of exactly where and how, see your notice of assessment.

Links

Romanian National Agency for Fiscal Administration română

EU and member states tax law

Check also what your EU rights are.


Contact points

Local tax offices română

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