Romania Corporate income tax rate (impozit pe profit)
Romania Corporate income tax rate (impozit pe profit) is 16 percent, in force since 1 Jan 2016, cited to Codul fiscal (Legea nr. 227/2015), Art. 17. Last checked against the official source on 24 Jul 2026.
Official source: Codul fiscal (Legea nr. 227/2015), Art. 17 · Last checked 2026-07-24 · source fingerprint
Standard rate of impozitul pe profit on the taxable profit of resident companies, Art. 17 din Legea nr. 227/2015 privind Codul fiscal.
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| Current value | 16 percent |
|---|---|
| In force from | 2016-01-01 |
| Official source | Codul fiscal (Legea nr. 227/2015), Art. 17 - Cota de impozitare: 'Cota de impozit pe profit care se aplică asupra profitului impozabil este de 16%' — text consolidat ANAF, ultima actualizare O.U.G. nr. 8/2026 |
| Last verified | 2026-07-24 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
16% flat, unchanged by the 2025-26 fiscal consolidation (Legea 141/2025 raised VAT, dividend tax and excises but left the profit-tax rate alone). effective_from is set to 1 January 2016, the entry into force of the current Codul fiscal (Legea nr. 227/2015) whose Art. 17 is verified above; the 16% level itself is older, dating to the 2005 flat-tax reform, but that earlier start date was not verified against a primary source here so it is not asserted as the effective date. MICRO-ENTERPRISE REGIME — the common account's '1%/3%' is OUT OF DATE. From 1 January 2026 there is a SINGLE micro rate of 1% on turnover: Art. 51 alin. (1) reads 'Cota de impozit pe veniturile microîntreprinderilor este de 1%' and alineatele (1^1), (2) and (3) — which carried the 3% band — are marked ABROGAT in the current consolidated text. The 3% tier (which applied in 2025 to turnover above EUR 60,000) was removed by O.U.G. nr. 89/2025. The entry threshold also fell: Art. 47 alin. (1) lit. c) now requires prior-year revenue not exceeding the leu equivalent of EUR 100,000 (down from EUR 250,000 from 1 Aug 2025 and EUR 500,000 before that), tested on a group basis with linked enterprises, plus at least one employee; Art. 52 alin. (1) forces a switch to profit tax from the quarter in which EUR 100,000 is exceeded. OTHER CHARGES ON COMPANIES that are NOT the headline rate and must not be substituted for it: (a) Art. 18^1 'impozit minim' — a minimum tax on turnover (IMCA) for taxpayers with prior-year turnover above EUR 50,000,000 whose computed profit tax falls below it; (b) Titlul II^1 'Impozit suplimentar' (arts. 46^1-46^2) for credit institutions and for oil and natural-gas companies; (c) Art. 18 special regime for night bars, night clubs, discos and casinos; (d) dividend withholding, which ROSE from 10% to 16% for dividends distributed from 1 January 2026 (Art. 43 alin. (2) and Art. 97 alin. (7), amended by Legea nr. 141/2025 art. II with the deferred application date in art. VII). ACCESS NOTE: legislatie.just.ro (Portal Legislativ) was unreachable from this location; the ANAF consolidated Codul fiscal, linked from anaf.ro as the canonical text, was used.
Get it programmatically
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Other Romania series: BNR monetary policy rate (rata dobânzii de politică monetară) · TVA standard rate (cota standard de taxă pe valoarea adăugată) · VAT registration threshold · minimum wage · Public holidays (zile de sărbătoare legală în care nu se lucrează) · CPI inflation (year-on-year) · Withholding tax rates · Personal income tax rate (impozit pe venit — cotă unică) · Statutory social-insurance contributions · Statutory legal interest (dobânda legală) · BNR reference exchange rates · Tax filing deadlines
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