Dividend taxation, minimum share capital and several reporting duties were tightened together. A consolidated view of what changed for foreign-owned Romanian companies.
- Mandatory Romanian bank account
- Micro-company threshold halved
- Why is Romania reinstating minimum capital requirements for SRLs?
The structural feature employers should plan for is the social contribution split: the employer's direct contribution is comparatively light at around 2.25% of gross salary, while the employee bears approximately 45% of gross salary in combined pension, health and income tax withholding. Total employment cost modelling should account for this asymmetry rather than assuming a Western European-style employer-heavy contribution structure.
What a company pays in Romania. Every figure below is published on the Romania country page.
| Romania | |
|---|---|
| Official language | Romanian |
| Legal forms | SRL · SA |
| Employer social security | ~2.25% of gross salary (unemployment) — employee withholding ~45% combined (pension, health, income tax) |
| Dividend tax | 16% (increased from 10%, effective dividends distributed from 1 January 2026) |
| Minimum share capital | SRL: RON 500 (~€100) — reinstated as of 2026 (previously RON 200) |
What makes it complex in Romania
- Mandatory Romanian bank account — within 60 business days of incorporation, with non-compliance triggering fiscal inactivity status and VAT code suspension.
- Micro-company threshold halved — to €100,000 annual revenue (from €250,000), narrowing eligibility for the favourable 1% revenue-based regime.
Why is Romania reinstating minimum capital requirements for SRLs?
As of 2026, newly incorporated SRLs must have at least RON 500 (approximately €100) in share capital, reversing a period during which Romania had no meaningful effective minimum. This is part of a broader tightening of company formation rules, alongside new bank account and ownership transfer requirements.
Mandatory Romanian bank account is one of the points HTLC Network handles for clients operating in Romania, within a single engagement that covers every other country they operate in — executed locally, governed centrally.
In Romania the scope is: Statutory accounts, VAT returns, and corporate tax filings aligned with Romanian accounting standards, including micro-company regime eligibility assessment and dividend tax compliance.
See Accounting & Tax Compliance in Romania for the full scope, or the Romania country page for the statutory framework across every service.
Figures as published on the HTLC Network country pages, reviewed September 2026 and collected from public sources. They are not a substitute for advice on a specific case and should be verified before being relied on.