Romania Personal income tax rate (impozit pe venit — cotă unică)
Romania Personal income tax rate (impozit pe venit — cotă unică) is 10 percent, in force since 1 Jan 2018. It was 16 percent before that. Last checked against the official source on 24 Jul 2026.
Romania levies a FLAT personal income tax, not a progressive bracket schedule. Art. 64 alin. (1) din Legea nr. 227/2015 privind Codul fiscal sets a single rate applied to the taxable income of each source in each category.
| Current value | 10 percent (flat rate, all main income categories) |
|---|---|
| In force from | 2018-01-01 |
| Official source | Codul fiscal (Legea nr. 227/2015), Art. 64 alin. (1): 'Cota de impozit este de 10% şi se aplică asupra venitului impozabil corespunzător fiecărei surse din fiecare categorie' — text consolidat ANAF, ultima actualizare O.U.G. nr. 8/2026; cota redusă de la 16% la 10% prin O.U.G. nr. 79/2017 art. I pct. 15 (M. Of. nr. 885 din 10 noiembrie 2017), aplicabilă de la 1 ianuarie 2018 |
| Last verified | 2026-07-24 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
A single 10% rate — there are NO brackets, so any bracket table served for Romania is wrong. Art. 64 alin. (1) covers: independent activities; intellectual property rights; salaries and salary-assimilated income; rental of assets; investments; pensions; agriculture, forestry and fishing; prizes; and other sources. Art. 64 alin. (2) preserves rates stated expressly elsewhere in Titlul IV — the important exceptions are DIVIDENDS, taxed at 16% (Art. 97 alin. (7)) for dividends distributed from 1 January 2026, up from 10%, by Legea nr. 141/2025; gambling income, taxed on its own progressive scale; and real-estate transfers. Interest on current accounts and deposits remains at 10% (Art. 97 alin. (1)-(2)). RELIEFS, which reduce the base rather than the rate and are not modelled in the value: Art. 77 deducerea personală (basic plus supplementary personal deduction, available at the main place of work to employees whose gross monthly income does not exceed the statutory minimum wage plus 2,000 lei, so the reference point moves with the 4,325 lei minimum from 1 July 2026). EXEMPTIONS under Art. 60: persons with severe or accentuated disability, on income from independent activities, intellectual property, salaries, pensions, agriculture/forestry/fishing and on inherited property transfers; and employees performing research-development and innovation activity as defined by O.G. nr. 57/2002. The former sectoral salary exemptions for IT, construction, agriculture and the food industry were removed as part of the 2025 consolidation and are NOT in force. Pension income is taxed at 10% only above the non-taxable monthly ceiling; social health contribution on pensions has its own regime with an exception for pensioners from 1 January 2028 (Legea 141/2025). ACCESS NOTE: legislatie.just.ro (Portal Legislativ) was unreachable from this location; ANAF's consolidated Codul fiscal and ANAF's own hosted copy of O.U.G. nr. 79/2017 (https://static.anaf.ro/static/10/Anaf/legislatie/OUG_79_2017.pdf) were used.
Earlier values
| From | Value | Source |
|---|---|---|
| 2016-01-01 | 16 | Legea nr. 227/2015 privind Codul fiscal, Art. 64 alin. (1)… |
Get it programmatically
curl https://euroref.dev/v1/ro/income-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/ro/income-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/ro/income-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) · Corporate income tax rate (impozit pe profit) · Withholding tax rates · Statutory social-insurance contributions · Statutory legal interest (dobânda legală) · BNR reference exchange rates
The same figure elsewhere: Serbia · Slovakia · Slovenia · Spain · Sweden · all 34