Romania Withholding tax rates
Romania Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
The withholding tax Romania levies on Romanian-source income of non-residents under Title VI of the Fiscal Code (Legea 227/2015, art. 223-224) - dividends, interest, royalties, commissions, management and consultancy fees and services performed in Romania, generally at 16%, with a 50% punitive rate for artificial transactions paid into non-information-exchange states - each at its domestic statutory rate before any double-tax agreement relief. Administered by ANAF.
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| Current value | structured — see the API |
|---|---|
| In force from | 2026-01-01 |
| Official source | Legea 227/2015 privind Codul fiscal, art. 224 alin. (4): 'Impozitul datorat se calculeaza prin aplicarea urmatoarelor cote asupra veniturilor brute: ... b) 16% pentru veniturile din dividende ... d) 16% in cazul oricaror altor venituri impozabile obtinute din Romania' - 'The tax due is calculated by applying the following rates to gross income: ... b) 16% for dividend income ... d) 16% for any other taxable income obtained from Romania'; dividend rate as amended by Legea 141/2025 art. II pct. 41 |
| Last verified | 2026-08-10 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Romania's non-resident withholding regime (Fiscal Code Title VI) now taxes dividends, interest, royalties, commissions and management/consultancy fees all at 16%, but with a 50% anti-abuse rate for artificial transactions paid into non-information-exchange states and a 10% rate for individuals resident in EU/treaty states, so a caller must name the payment type and recipient; read withholding_rates rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. A double-tax agreement can reduce any of them, and the EU Parent-Subsidiary and Interest & Royalties Directives (implemented in art. 229 Cod fiscal) exempt qualifying intra-EU corporate payments (dividends: 10% holding for one year; interest/royalties: 25% associated companies for two years). We do NOT serve treaty rates: they are bilateral, run to thousands of country pairs, and applying one is a legal determination rather than a lookup. DIVIDEND RATE HISTORY: 5% to 2022, 8% for distributions from 1 January 2023 (OG 16/2022), 10% from 1 January 2025 (OUG 156/2024), and 16% for dividends DISTRIBUTED from 1 January 2026 (Legea 141/2025 art. II pct. 41; transitional rule: dividends distributed on 2025 interim financial statements keep 10% without recalculation).
Get it programmatically
curl https://euroref.dev/v1/ro/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/ro/withholding-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/ro/withholding-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) · 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