How do I become a tax resident in Romania?

You become a tax resident by: (1) establishing your domicile here, (2) having your center of vital interests in Romania, or (3) being present 183+ days in any 12-month period. We handle the fiscal registration process.

What is the 183-day rule?

If you spend 183 or more days in Romania within any consecutive 12-month period, you automatically become a tax resident. Days of arrival and departure both count as full days.

Can I pay only 1% tax in Romania?

Yes, through a micro-enterprise SRL (LLC). Companies with revenue up to €100,000/year (from 2026) that meet the legal conditions, including having an employee, pay 1% turnover tax.

Do I need to pay tax on foreign income?

As a Romanian tax resident, you are taxed on worldwide income. However, DTA treaties prevent double taxation, and foreign tax credits are available. Proper structuring minimizes the overall tax burden.

Is Romania good for digital nomads?

Eligibility and tax treatment for remote work in Romania depend on the applicable immigration, residency and business rules.

How long does the process take?

Tax residency registration: 2-4 weeks. Company formation (if needed): 3-5 business days. Full setup including bank account: 4-6 weeks total.

EU Member State • 1% Micro-Enterprise Tax • 10% Flat Rate

Tax Residency Romania 2026

Romania offers one of Europe's most attractive tax regimes. 1% micro-enterprise tax, 10% flat income tax, and favorable DTA treaties.

Consultation +40 740 011 411

Tax Residency Key Benefits

1% Micro-Enterprise Tax

Companies with revenue up to €100,000 (from 2026) may pay 1% turnover tax, subject to legal conditions.

90+ DTA Treaties

Romania has Double Taxation Agreements with 90+ countries, preventing double taxation on worldwide income.

10% Flat Income Tax

One of Europe's simplest tax systems: flat 10% on employment and freelance income.

16% Dividend Tax

Competitive 16% dividend tax rate for shareholders — lower than most EU countries.

Digital Nomad Visa

Romania offers a Digital Nomad Visa for remote workers earning from abroad.

EU Membership Benefits

Full EU member state: freedom of capital movement, EU banking, GDPR compliance.

Our Process — Step by Step

Initial Assessment

We analyze your situation: income sources, current residency, tax obligations, and goals.

Day 1

Tax Structuring

We design the optimal structure: SRL (LLC), PFA (sole trader), or employment contract.

1-2 weeks

Registration

We handle all registrations: tax residency certificate, fiscal code, company formation if needed.

2-4 weeks

Ongoing Compliance

Monthly/quarterly tax declarations, annual returns, and ongoing advisory.

Ongoing

How Tax Residency Works in Romania

Under Romanian Fiscal Code (Law 227/2015), you become a tax resident if you: (a) have your domicile in Romania, (b) your center of vital interests is in Romania, or (c) you are physically present for 183+ days in any 12-month period.

Romania taxes worldwide income for residents at a flat 10% rate. However, through proper structuring (micro-enterprise SRL), the micro-enterprise tax is 1% of revenue, subject to legal conditions.

Double Taxation Agreements (DTAs) with 90+ countries ensure you won't pay tax twice. We handle the Certificate of Tax Residency application, DTA benefit claims, and cross-border tax planning for expatriates and investors from all major economies.