Romania offers one of Europe's most attractive tax regimes. 1% micro-enterprise tax, 10% flat income tax, and favorable DTA treaties.
Companies with revenue up to €100,000 (from 2026) may pay 1% turnover tax, subject to legal conditions.
Romania has Double Taxation Agreements with 90+ countries, preventing double taxation on worldwide income.
One of Europe's simplest tax systems: flat 10% on employment and freelance income.
Competitive 16% dividend tax rate for shareholders — lower than most EU countries.
Romania offers a Digital Nomad Visa for remote workers earning from abroad.
Full EU member state: freedom of capital movement, EU banking, GDPR compliance.
We analyze your situation: income sources, current residency, tax obligations, and goals.
We design the optimal structure: SRL (LLC), PFA (sole trader), or employment contract.
We handle all registrations: tax residency certificate, fiscal code, company formation if needed.
Monthly/quarterly tax declarations, annual returns, and ongoing advisory.
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.
Consultation on Romania's tax advantages. We handle everything from registration to compliance.
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.