Romania Withholding tax rates
Romania Withholding tax rates: no single figure applies. The 5 withholding taxes held run from 16% to 50%, cited to 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', in force since 1 Jan 2026. Last checked against the official source on 10 Aug 2026.
Official source: Legea 227/2015 privind Codul fiscal, art. 224 alin. (4) · Last checked 2026-08-10 · source fingerprint
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 | 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 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