| Metric | 🇷🇴 Romania | 🇵🇱 Poland | Winner |
|---|---|---|---|
| Corporate Tax | 1% micro / 16% standard | 9-19% (CIT) | Romania |
| Dividend Tax | 16% | 19% | Romania |
| VAT Rate | 21% | 23% | Romania |
| Employer Social Costs | 2.25% | ~20% | Romania |
| Minimum Capital (LLC) | RON 1 (~€0.20) | PLN 5,000 (~€1,100) | Romania |
| Company Formation Time | 3-5 days | 2-4 weeks | Romania |
| IT Sector Tax Exemption | Yes (income tax exempt) | IP Box 5% (limited) | Romania |
| EU Member | Yes (2007) | Yes (2004) | Tie |
| Schengen Zone | Yes (2025) | Yes (2007) | Tie |
| GDP Growth 2026 | ~3.5% | ~3.0% | Romania |
| Average Gross Salary | ~€1,500 | ~€1,800 | Poland |
| English Proficiency | High (EF #16) | High (EF #13) | Poland |
Compare the applicable tax bases, eligibility conditions and treaty provisions for the proposed business structure.
Review registration, employment and operational requirements for the intended activities.
Complete income tax exemption for IT workers in Romania. Poland's IP Box covers only qualifying IP income at 5%.
3-5 days in Romania vs 2-4 weeks in Poland. Minimum capital: €0.20 vs €1,100.
Review registration, employment and operational requirements for the intended activities.
Romania offers access to Southeast European markets (Serbia, Moldova, Bulgaria) in addition to the EU single market.
Explore our specialized legal services to find the right solution for your situation
Free online calculators for legal estimates
Updated legal articles and guides
Contract templates and legal documents
Describe the case and receive its step-by-step guide
Start your business in Romania with legal support
Online legal consultation via video conference
Pantilimon Avocat — Quality legal services in România and Târgu Mureș.