Didn’t file the annual tax return? Here’s how ANAF can tax your undeclared income ex officio
In Romania, individuals who fail to file the annual tax return (Declaraţia Unică, or the so-called “single return” that is used to declare the personal income tax and social contributions) by the legal deadline expose themselves not only to fines. They can also have the surprise of having their taxes and contributions determined ex officio […]
Romanian VAT explained: rates, rules, and compliance requirements in 2025
Romanian VAT is one of the tax topics that very often generate much confusion, frustration, but also interest from business owners or financial specialists. You may be an entrepreneur in Romania setting up your first company, a freelancer invoicing clients across borders, or a foreign investor expanding your operations into Romania. For your business is […]
Posting employees to Romania: notification rules every HR manager must know
When posting employees across borders within the European Union, companies inevitably face the complexities of employment law and compliance in different jurisdictions. An important obligation in this respect, especially within the European Union, is the requirement to notify the host country’s local authorities when posting employees. In Romania, this obligation is particularly important because the […]
Health contribution for pensions over RON 3,000: what changes for retirees in Romania from 1 August 2025
Romanian authorities have introduced the obligation to pay health contribution for pensions, a tax change which will apply starting next month. More precisely, starting 1 August 2025, an important tax change will impact pensioners in Romania: those receiving pensions above RON 3,000 per month will be required to pay a 10% health insurance contribution (CASS) […]
Dividend tax increase in Romania from 2026 – key implications for business owners and shareholders
Starting January 1st, 2026, Romania will increase the dividend income tax rate from 10% to 16%, marking a significant shift in its fiscal policy. This change comes as part of the new Fiscal-Budgetary Law (Law no. 141/2025), adopted by the Romanian Parliament through the Government’s fast-track legislative procedure. While the move is officially aimed at […]
Major VAT changes in Romania from August 2025 – what you should know
If you’re running a business in Romania, or looking to set one up soon, here’s clear, and easy to understand guidance on the upcoming VAT changes in Romania, effective from 1 August 2025. This article explains what is changing, why it matters to business owners (and not only), and how you can prepare practically. What are […]
Mastering the A1 form for employee secondment: what HR must know
If you ever managed a cross-border assignment within the EU, you probably came across the A1 form for employee secondment. The A1 form is more than just a piece of paper – it’s the legal key that determines where your employee remains insured during a temporary work assignment in another EU country. Whether you’re sending […]
Annual tax declaration delayed – what are the consequences?
When a tax declaration is delayed, the consequences can be more than just a missed deadline. In the complex world of taxation, deadlines are pivotal. Therefore, every taxpayer, whether an individual, a corporation, or any other entity, must understand the weight of the annual tax declaration deadline. But life happens, and sometimes, even with the […]
Employee mobility processes – how to manage them effectively
In today’s globalized and constantly on-the-move business landscape, employee mobility processes represent a critical component of any international organization’s effectiveness. These processes allow companies to realign their human resources in response to evolving needs and opportunities in multiple countries. They also offer employees unique prospects for professional and personal development. In this article, we take […]
Romania crypto tax: how crypto-to-crypto transactions could trigger double taxation after relocation
If you are looking to relocate to Romania, understanding the Romania crypto tax framework is essential for those who invest in these types of assets. One key issue that many newcomers overlook is the risk of double taxation, especially when they’ve conducted crypto-to-crypto transactions abroad prior to relocating, and later convert those assets into fiat […]
Romanian taxation of capital gains – FAQ
We’re providing below answers to the most frequently asked questions regarding the Romanian taxation of capital gains from stock market investments done by individuals. The answers are provided by the best tax consultants, specialized in taxation of investment type of income. Romanian taxation of capital gains More and more people are turning to investments in […]
Romanian taxes on dividends in 2025 – explained in details
The Romanian tax treatment of income obtained from dividends has been the subject of several changes over time. These changes were enacted into the Romanian Tax Code by successive Romanian governments. The latest and most important of them was the recent increase of the tax rate from 8% to 10% as of 1 January 2025. […]
Freelancer tax obligations in Romania – how it works in 2025
This is a very useful guide explaining freelancer tax obligations in Romania. Are you planning to work as freelancer in Romania, or already got registered for carrying out such activities? Then, you need to know very well how this type of income is taxed, and the tax reporting obligations that you will have to comply […]
Rental tax calculator
Use the rental tax calculator below to estimate your taxes on rental income in Romania Are you earning rental income and are not sure how to calculate your Romanian taxes? Our rental tax calculator is designed to make your tax estimations effortless. Use the rental tax calculator to estimate your Romanian taxes and gather all […]
Explaining the Romanian pension system – frequently asked questions
Although it may seem like a topic for people over the age of 60 (or, in some cases, for people who are less than 60, but meet certain special conditions for retirement), the topic of pensions should be of interest to everyone. This is because, although you can benefit of pension only later in life, […]