Romania Corporate Income Tax
Detailed corporate income tax rates and rules for Romania in 2026.
Romania levies corporate income tax at 16% on taxable profits. The popular micro-enterprise regime taxes companies with revenue up to EUR 500,000 at 1% of revenue (or 3% for companies without employees). The micro-enterprise regime has been repeatedly modified, with recent changes raising the revenue threshold and adjusting rates. Companies in the HoReCa sector may benefit from special provisions.
Standard Rate
16%
Small Business Rate
1%
Additional Notes
Romania requires companies to pay a minimum turnover tax of 1% if their regular corporate tax liability is below this threshold. Tax losses can be carried forward for 7 years. Romania has implemented CFC rules, transfer pricing regulations, and interest limitation rules. R&D incentives include additional 50% deduction for qualifying research expenditures. Special tax on banks and energy companies may apply.
How Romania Corporate Tax compares
Romania’s corporate tax rate of 16% is the 161st highest of 203 countries TaxAtlas tracks, below the global average of 22.2% and Europe’s regional average of 19%.
