Romania public holidays 2026, VAT rate and tax data
Romania: VAT rate 21% since 1 Aug 2025; 16 public holidays in 2026 (next: Sfântul Apostol Andrei, cel Întâi chemat, Ocrotitorul României (St Andrew), 30 Nov 2026); corporate tax rate 16%; minimum wage 4325 RON per month; policy interest rate 6.5%; inflation rate (CPI) 6.2%.
13 series, each cited to the official source it was verified against; most recently verified 28 Oct 2026. Currency RON.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "RO", "series": "vat", "value": 21, "unit": "percent", "effective_from": "2025-08-01", "last_confirmed": "2026-09-25", "source": { "name": "Codul fiscal (Legea nr. 227/2015), Art. 291 alin. (1)", "url": "https://static.anaf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"ro","amount":1000}.
Romania public holidays 2026
16 days in 2026; next: Sfântul Apostol Andrei, cel Întâi chemat, Ocrotitorul României (St Andrew) on 30 Nov 2026. Official source: Legea nr. 53/2003 - Codul muncii (republicată, M. Of. nr. 345 din 18 mai 2011), Art. 139… · last verified 30 Jul 2026
Fixed by law 16
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | Anul Nou (New Year's Day) | Fixed by law | Legea nr. 53/2003 - Codul muncii… |
| 2 Jan 2026 Fri | A doua zi de Anul Nou (2 January) | Fixed by law | Legea nr. 53/2003 - Codul muncii… |
| 6 Jan 2026 Tue | Botezul Domnului – Boboteaza (Epiphany) | Fixed by law | Legea nr. 53/2003 - Codul muncii… |
| 7 Jan 2026 Wed | Soborul Sfântului Proroc Ioan Botezătorul (Synaxis of St John the Baptist) | Fixed by law | Legea nr. 53/2003 - Codul muncii… |
| 24 Jan 2026 Sat | Ziua Unirii Principatelor Române (Union of the Romanian Principalities) | Fixed by law | Legea nr. 53/2003 - Codul muncii… |
| 10 Apr 2026 Fri | Vinerea Mare (Orthodox Good Friday) | Fixed by law | Legea nr. 53/2003 - Codul muncii… |
| 12 Apr 2026 Sun | Prima zi de Paşti (Orthodox Easter Sunday) | Fixed by law | Legea nr. 53/2003 - Codul muncii… |
| 13 Apr 2026 Mon | A doua zi de Paşti (Orthodox Easter Monday) | Fixed by law | Legea nr. 53/2003 - Codul muncii… |
| 1 May 2026 Fri | Ziua Muncii (Labour Day) | Fixed by law | Legea nr. 53/2003 - Codul muncii… |
| 31 May 2026 Sun | Prima zi de Rusalii (Orthodox Pentecost Sunday) | Fixed by law | Legea nr. 53/2003 - Codul muncii… |
| 1 Jun 2026 Mon | A doua zi de Rusalii (Whit Monday) / Ziua Copilului (Children's Day) two statutory holidays falling on the same date in 2026 |
Fixed by law | Legea nr. 53/2003 - Codul muncii… |
| 15 Aug 2026 Sat | Adormirea Maicii Domnului (Dormition of the Mother of God) | Fixed by law | Legea nr. 53/2003 - Codul muncii… |
| 30 Nov 2026 Mon | Sfântul Apostol Andrei, cel Întâi chemat, Ocrotitorul României (St Andrew) | Fixed by law | Legea nr. 53/2003 - Codul muncii… |
| 1 Dec 2026 Tue | Ziua Naţională a României (National Day) | Fixed by law | Legea nr. 53/2003 - Codul muncii… |
| 25 Dec 2026 Fri | Prima zi de Crăciun (Christmas Day) | Fixed by law | Legea nr. 53/2003 - Codul muncii… |
| 26 Dec 2026 Sat | A doua zi de Crăciun (Second day of Christmas) | Fixed by law | Legea nr. 53/2003 - Codul muncii… |
2027 dates already held (17)
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2027 Fri | Anul Nou (New Year's Day) | Fixed by law | Legea nr. 53/2003 - Codul muncii… |
| 2 Jan 2027 Sat | A doua zi de Anul Nou (2 January) | Fixed by law | Legea nr. 53/2003 - Codul muncii… |
| 6 Jan 2027 Wed | Botezul Domnului – Boboteaza (Epiphany) | Fixed by law | Legea nr. 53/2003 - Codul muncii… |
| 7 Jan 2027 Thu | Soborul Sfântului Proroc Ioan Botezătorul (Synaxis of St John the Baptist) | Fixed by law | Legea nr. 53/2003 - Codul muncii… |
| 24 Jan 2027 Sun | Ziua Unirii Principatelor Române (Union of the Romanian Principalities) | Fixed by law | Legea nr. 53/2003 - Codul muncii… |
| 30 Apr 2027 Fri | Vinerea Mare (Orthodox Good Friday) | Fixed by law | Legea nr. 53/2003 - Codul muncii… |
| 1 May 2027 Sat | Ziua Muncii (Labour Day) | Fixed by law | Legea nr. 53/2003 - Codul muncii… |
| 2 May 2027 Sun | Prima zi de Paşti (Orthodox Easter Sunday) | Fixed by law | Legea nr. 53/2003 - Codul muncii… |
| 3 May 2027 Mon | A doua zi de Paşti (Orthodox Easter Monday) | Fixed by law | Legea nr. 53/2003 - Codul muncii… |
| 1 Jun 2027 Tue | Ziua Copilului (Children's Day) | Confirmed | Legea nr. 53/2003 - Codul muncii… |
| 20 Jun 2027 Sun | Prima zi de Rusalii (Orthodox Pentecost Sunday) | Fixed by law | Legea nr. 53/2003 - Codul muncii… |
| 21 Jun 2027 Mon | A doua zi de Rusalii (Whit Monday) | Fixed by law | Legea nr. 53/2003 - Codul muncii… |
| 15 Aug 2027 Sun | Adormirea Maicii Domnului (Dormition of the Mother of God) | Fixed by law | Legea nr. 53/2003 - Codul muncii… |
| 30 Nov 2027 Tue | Sfântul Apostol Andrei, cel Întâi chemat, Ocrotitorul României (St Andrew) | Fixed by law | Legea nr. 53/2003 - Codul muncii… |
| 1 Dec 2027 Wed | Ziua Naţională a României (National Day) | Fixed by law | Legea nr. 53/2003 - Codul muncii… |
| 25 Dec 2027 Sat | Prima zi de Crăciun (Christmas Day) | Fixed by law | Legea nr. 53/2003 - Codul muncii… |
| 26 Dec 2027 Sun | A doua zi de Crăciun (Second day of Christmas) | Fixed by law | Legea nr. 53/2003 - Codul muncii… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Romania value
Rate schedules and breakdowns
Withholding tax rates
16–50% across 5 withholding taxes — no single rate · in force from 2026-01-01 · Official source: Legea 227/2015 privind Codul fiscal, art. 224 alin. (4): 'Impozitul datorat se… · last verified 10 Aug 2026
Rates by payment type
| key | label | rate | applies to | effective from | Source |
|---|---|---|---|---|---|
| dividends | Dividends (impozit pe dividende) | 16 | dividends obtained from a Romanian resident (art. 223 alin. (1) lit. a)), paid to non-resident companies and individuals; the same 16% applies domestically (art. 43, art. 97 alin. (7)) | 2026-01-01 | Legea 141/2025, art. II pct. 41… |
| Transitional: dividends distributed on the basis of 2025 interim financial statements stay at 10% without recalculation (Legea 141/2025 art. VII alin. (2)). EU Parent-Subsidiary Directive relief: art. 229 exempts dividends paid to an EU-resident company holding at least 10% of… | |||||
| interest | Interest (dobanzi) | 16 | interest from a Romanian resident or from a non-resident's Romanian permanent establishment (art. 223 alin. (1) lit. c)) | — | Codul fiscal art. 224 alin. (4) lit… |
| Reduced 10% domestic rate under art. 224 alin. (4) lit. c1) for INDIVIDUALS resident in an EU member state or a treaty state. EU Interest & Royalties Directive relief via art. 229 for 25%-associated EU companies (two-year holding). Interest on Romanian government securities is… | |||||
| royalties | Royalties (redevente) | 16 | royalties from a Romanian resident or from a non-resident's Romanian permanent establishment (art. 223 alin. (1) lit. d)) | — | Codul fiscal art. 224 alin. (4) lit… |
| Same 10% lit. c1) rate for EU/treaty-state individuals and Interest & Royalties Directive exemption (art. 229) as for interest. | |||||
| management-consultancy-services | Commissions, management and consultancy fees, services performed in Romania | 16 | commissions (art. 223 alin. (1) lit. f)), management or consultancy services in any field irrespective of where rendered (lit. i)), and services performed in Romania (lit. k)), paid to non-residents | — | Codul fiscal art. 224 alin. (4) lit… |
| Management and consultancy fees are taxable regardless of where the service is performed; other services are caught only when performed in Romania. Treaties with a business-profits article typically eliminate this for treaty residents without a Romanian permanent establishment. | |||||
| artificial-transactions-noncooperative | Artificial transactions paid into non-information-exchange states | 50 | income under art. 223 alin. (1) lit. b)-g), i), k), l) and o) - including interest, royalties, commissions and management/consultancy fees - paid into an account in a state with which Romania has no legal instrument for exchange of information, and only where the payments result from transactions qualified as artificial under art. 11 alin. (3) | — | Codul fiscal art. 224 alin. (4) lit… |
| BOTH conditions must hold: destination account in a non-information-exchange state AND the transaction qualified as artificial. Dividends (lit. a)) are outside the 50% rate's scope. | |||||
Statutory social-insurance contributions
0–25% across 4 contribution branches · in force from 2026-07-01 · Official source: Legea nr. 227/2015 privind Codul fiscal: art. 138 lit. a), b), c) · last verified 11 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| cas | Contribuția de asigurări sociale (CAS) — state pension insurance, employee-borne | 25 | 25 | 0 | percent | The monthly gross earnings from salaries and income assimilated to salaries realised in Romania and abroad, determined under art. 139 Cod fiscal. For an employee on a part-time contract, or on a full-time contract where gross pay is below the guaranteed minimum gross wage, art. 146 alin. (5^1) requires CAS to be computed on AT LEAST the minimum gross wage — 4 325 lei per month from 1 July 2026 (4 050 lei from 1 January to 30 June 2026). NO UPPER CEILING. | RON |
| THE WHOLE 25 % IS BORNE BY THE EMPLOYEE. Romania moved almost the entire social-contribution burden from the employer to the employee with effect from 1 January 2018 (OUG nr. 79/2017): the employer's former ~20,8 % pension contribution and the employee's former 10,5 % were… | |||||||
| cass | Contribuția de asigurări sociale de sănătate (CASS) — health insurance, employee-borne | 10 | 10 | 0 | percent | The same monthly gross salary and salary-assimilated income base as CAS, determined under art. 157 Cod fiscal, and subject to the same art. 146 alin. (5^1) minimum-of-minimum-wage rule for part-time and sub-minimum-wage contracts (4 325 lei per month from 1 July 2026). NO UPPER CEILING. | RON |
| EMPLOYEE-BORNE IN FULL, like CAS, and with no employer counterpart at all. Together with CAS this produces a flat 35 % employee social deduction on gross pay before the 10 % income tax is computed on the remainder. NO CEILING — the 10 % runs on every leu. The same part-time… | |||||||
| cam | Contribuția asiguratorie pentru muncă (CAM) — the single merged employer contribution covering unemployment, sick-leave indemnities, work accidents and occupational disease, and the wage guarantee fund | 2.25 | 0 | 2.25 | percent | 'Suma câștigurilor brute realizate din salarii și venituri asimilate salariilor' in Romania and abroad, determined under art. 220^4 Cod fiscal, observing the applicable European social-security coordination rules. NO CEILING. | RON |
| THIS IS THE ENTIRE EMPLOYER SIDE OF ROMANIAN PAYROLL FOR AN ORDINARY EMPLOYEE — 2,25 % of gross, and nothing else. It replaced six separate employer contributions from 1 January 2018 (OUG nr. 79/2017): unemployment, sick-leave and indemnity contribution, work-accident and… | |||||||
| cas_conditii_de_munca | CAS datorată de angajator pentru condiții deosebite sau speciale de muncă (employer pension contribution for arduous or hazardous working conditions) | — | 0 | — | percent | The same gross salary base as employee CAS (art. 139 Cod fiscal), computed on the earnings of employees working in the classified conditions. NIL for ordinary working conditions. | RON |
| CONDITIONAL AND EMPLOYER-ONLY — rate_total and rate_employer are deliberately null because there is no rate for an ordinary employee. This is the ONLY pension contribution a Romanian employer pays, and it is payable only in respect of employees whose workplaces are classified… | |||||||
Statutory legal interest (dobânda legală)
14.5 percent · in force from 2024-08-08 · Official source: Derived from the BNR monetary policy rate (this API's RO policy-rate series)… · last verified 30 Sep 2026 derived
Resolved rates
| key | label | spread | value | article | Source |
|---|---|---|---|---|---|
| remuneratory | Remuneratory legal interest (dobânda legală remuneratorie) | 0 | 6.5 | OG 13/2011, art. 3 alin. (1) | OG 13/2011 privind dobânda legală, art… |
| penalty-civil | Penalty legal interest, general (dobânda legală penalizatoare) | 4 | 10.5 | OG 13/2011, art. 3 alin. (2) | OG 13/2011, art. 3 alin. (2): dobânda… |
| penalty-commercial | Penalty interest between professionals / with contracting public authorities | 8 | 14.5 | OG 13/2011, art. 3 alin. (2^1) | OG 13/2011, art. 3 alin. (2^1): în… |
BNR reference exchange rates
4.8088 USD; 4 currencies held · in force from 2026-10-28 · Official source: National Bank of Romania · last verified 28 Oct 2026
| currency | rate |
|---|---|
| USD | 4.8088 |
| EUR | 5.3495 |
| GBP | 6.3848 |
| JPY | 0.030456 |
Tax filing deadlines
9 deadline rules · in force from — · Official source: 9 rules, each cited to its own official source; series-level citation is the… · last verified 28 Oct 2026
| key | tax | obligation | label | frequency | applies to | confidence | last confirmed | Source |
|---|---|---|---|---|---|---|---|---|
| vat-return-monthly | vat | return_and_payment | VAT return (decont de taxă, D300) and payment — monthly fiscal period | monthly | Persons registered for VAT under art. 316 with a calendar-month fiscal period (the default, art. 322(1)). | primary | 2026-10-28 | ANAF |
| 25th of the month after the fiscal period. Payment: art. 326(1) requires the tax to be paid by the date the decont must be filed, hence return_and_payment. | ||||||||
| vat-return-quarterly | vat | return_and_payment | VAT return (decont de taxă, D300) and payment — quarterly fiscal period | quarterly | Taxable persons whose prior-year turnover did not exceed EUR 100,000 and who made no intra-Community acquisitions of goods in the prior year (art. 322(2)). | primary | 2026-10-28 | ANAF |
| 25th of the month after the calendar quarter. Payment: art. 326(1) requires the tax to be paid by the date the decont must be filed, hence return_and_payment. | ||||||||
| paye-payment-monthly | paye | payment | Wage income tax withheld — monthly payment | monthly | Payers of salaries and salary-assimilated income (default regime, art. 80(1)); public institutions always. | primary | 2026-10-28 | ANAF |
| The period is the month for which the wages are paid. Social contributions (CAS/CASS/CAM) are not modelled. | ||||||||
| paye-payment-quarterly | paye | payment | Wage income tax withheld — quarterly payment | quarterly | Art. 80(2) payers: non-profit legal entities; profit-tax payers with prior-year revenue up to EUR 100,000 and an average of up to 3 employees exclusively; micro-enterprises with up to 3 employees; individual employers/PFA. | primary | 2026-10-28 | ANAF |
| Tax computed and withheld monthly but paid quarterly. | ||||||||
| paye-return-monthly-d112 | paye | return | Declaration of social contributions, income tax and insured persons (D112) — monthly | monthly | Employers and assimilated persons (art. 147(1)). | primary | 2026-10-28 | ANAF |
| Art. 81(1) also requires the D112 by the wage-tax payment deadline. | ||||||||
| paye-return-quarterly-d112 | paye | return | D112 declaration — quarterly filing (one declaration per month of the quarter) | quarterly | Art. 80(2) payers, unless they opted for monthly filing by 31 January (art. 147(8)). | primary | 2026-10-28 | ANAF |
| cit-quarterly-return-payment | cit | return_and_payment | Profit tax quarterly calculation, declaration and payment (quarters I–III) | quarterly | Profit-tax payers on the default quarterly system (art. 41(1)), including those required to use it under art. 41(6) (newly established, prior-year loss, ex-micro-enterprises, etc.). | primary | 2026-10-28 | ANAF |
| No separate Q4 payment: the year is finalised and paid by the annual return deadline (cit-return-annual). Months shown are for a calendar tax year; taxpayers with a modified fiscal year (art. 16(5)) use the 25th of the month after quarters I–III of their own year. | ||||||||
| cit-advance-quarterly | cit | provisional_payment | Profit tax anticipated quarterly payments (annual system) | quarterly | Taxpayers that opted for the annual system with quarterly anticipated payments (art. 41(2), binding for at least 2 years), and credit institutions (mandatory, art. 41(4)). | primary | 2026-10-28 | ANAF |
| Q1–Q3 on the 25th of the following month; Q4 anticipated payment by 25 December (or the 25th of the last month of a modified fiscal year). Months shown are for a calendar tax year. Payments are declared and paid. | ||||||||
| cit-return-annual | cit | return_and_payment | Annual profit tax return (D101) and final payment | annual | Profit-tax payers generally. Art. 41(16)-(17) cases (dissolution with or without liquidation) have different deadlines and are not modelled. | primary | 2026-10-28 | ANAF |
| Calendar year: 25 June of the following year (art. 42(1)). Modified fiscal year: 25th of the sixth month after year end (art. 42(2), 'până la data de 25 a celei de-a șasea luni inclusiv, de la închiderea anului fiscal modificat'). Final payment is due by the same date (art… | ||||||||
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Every value above names the official instrument it came from and the date it takes effect, and we record when we last checked it. Where a value could not be verified against its own statute we do not publish an estimate — the series is simply absent. Where a question falls outside what we hold, the API refuses and explains, free of charge, rather than returning a number that looks right.