Rental income taxation in Romania – practical guidance
Looking for best advice on rental income taxation in Romania? Are you trying to get some tips on efficient reporting of your rental income in Romania, and still can’t get it? In this article, our team of tax consultants provides best practical tips for rental income reporting in Romania, so you can apply the most […]
When can a new Romanian company pay dividends?
When starting a business in Romania, a common question among new entrepreneurs is “when can a new Romanian company pay dividends?”. It is understandable for entrepreneurs to want to know how quickly they can withdraw money from their company’s profits in the form of dividends. Shareholders want to get company profits into their pockets as […]
Foreign investment income in Romania: how to report dividends, interest and capital gains
A practical guide for Romanian tax residents with foreign bank or brokerage accounts Key point. A foreign bank or broker may withhold tax, but that does not automatically complete a Romanian tax resident’s reporting obligations. The taxable income may still need to be determined under Romanian rules, converted into lei, reported in the Romanian annual […]
Freelancer tax obligations in Romania – how it works in 2026
This is a very useful guide explaining freelancer tax obligations in Romania for 2026. 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 […]
Stock option exercise: key tax checks before acquiring shares
A stock option exercise is one of the most important moments in an equity incentive plan. It is the point when an employee, director, or other eligible person uses the option right to acquire shares, usually at a price set in advance. In Romania, this step can be tax-neutral in some cases, but only if […]
Meal tickets in Romania: tax treatment for employers
Learn how meal tickets in Romania are taxed, reported through payroll and used by employers as a practical employee benefit.
Stock Option Plans in Romania: what employers should check before granting equity to employees
Stock option plans in Romania can be a powerful way to reward employees, retain key people, and connect individual performance with company growth. But they also need careful tax review before implementation, especially when the plan is created by a foreign parent company and offered to Romanian employees. A plan that looks simple from a […]
How employee benefits are taxed in Romania: a practical guide for employers
Employee benefits can make a compensation package more attractive, but they also create payroll and tax questions for employers. In Romania, the tax treatment depends on the type of benefit, how it is granted, whether it is mainly for business or personal use, and whether a specific exemption or favorable tax rule applies. Understanding how […]
Romanian VAT explained: rates, rules, and compliance requirements in 2026
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 […]
Romanian taxes on dividends in 2026 – 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 10% to 16% as of 1 January 2026. […]
Dependent health coverage: what changed in 2025?
Dependent health coverage in Romania has undergone a major transformation following the adoption of Law No. 141/2025. The new legislation fundamentally changes how spouses and parents without income can access the public healthcare system and introduces additional costs for families that previously benefited from free healthcare coverage through an insured family member. For years, many […]
International assignment of Romanian employee – mandatory steps
Are you for the first time faced with the requirement to solve the international assignment of Romanian employees to other countries? Dealing with a totally new case, are you a bit lost and don’t know how to deal with all the requirements of Romanian employment law and taxes? Do you feel helpless, as the information […]
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 […]
REMINDER: Romanian dividend tax rate change as of 2026
The Romanian government published at the end of July this year a new Fiscal-Budgetary Law (Law no. 141/2025), which was adopted by the Romanian Parliament through the Government’s fast-track legislative procedure. This new law changed many tax rules in the Romanian tax landscape. Among the tax law modifications, they also proposed a dividend tax rate […]
Capital gains tax changes 2026: how securities gains will be taxed under the new rules
The Romanian government has announced significant capital gains tax changes as part of the second package of fiscal measures scheduled to enter into force on 1 January 2026. These changes directly affect individuals investing in securities, whether transactions are carried out through Romanian brokers or through foreign platforms. We explain below the capital gains tax […]