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. Last checked against the official source on 24 Jul 2026.
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 MICRO-ENTERPRISE REGIME — the common account's '1%/3%' is OUT OF DATE.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
curl https://euroref.dev/v1/ro/corporate-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/ro/corporate-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/ro/corporate-taxOther 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
The same figure elsewhere: Serbia · Slovakia · Slovenia · Spain · Sweden · all 34