The revenue ceiling for the micro-company regime fell from EUR 250,000 to EUR 100,000. Which companies drop out, and what the move to standard corporate tax costs them.
- Dividend tax doubled to 16%
- Tax clearance requirement
- Why did the dividend tax increase so significantly?
Romania applies a standard 16% corporate income tax rate, with a distinctive micro-company regime available to companies with annual revenue under €100,000 (reduced from €250,000 as of 2026) and at least one employee: qualifying companies pay just 1% of gross revenue instead of standard corporate tax. The minimum tax on turnover, applicable to large companies whose standard CIT liability falls below the turnover-based minimum, has been reduced to 0.5% for 2026, with the regime scheduled for repeal in 2027.
What a company pays in Romania. Every figure below is published on the Romania country page.
| Romania | |
|---|---|
| Corporate tax rate | 16% standard · 1% of revenue for qualifying micro-companies (revenue under €100,000, at least 1 employee) |
| VAT standard rate | 21% |
| VAT reduced rates | 11% |
| Accounting standard | Romanian Accounting Standards (OMFP 1802/2014), or IFRS for listed entities |
| Currency | RON (Romanian leu) |
What makes it complex in Romania
- Dividend tax doubled to 16% — for distributions from 1 January 2026, affecting both individuals and legal entities receiving Romanian dividends.
- Tax clearance requirement — for any transfer of a controlling SRL stake, with ANAF notification within 15 days and a clearance certificate required before Trade Registry recording.
Why did the dividend tax increase so significantly?
As part of Romania's 2026 fiscal consolidation measures, the dividend tax rate doubled from 10% to 16% for distributions made on or after 1 January 2026, applying to both individual and corporate recipients. Dividends distributed based on 2025 interim financial statements retained the prior 10% rate under transitional provisions.
What changed with the micro-company regime in 2026?
The annual revenue threshold for the favourable 1% micro-company tax regime was reduced from €250,000 to €100,000, narrowing eligibility significantly. Companies must also have at least one employee and meet other conditions, including timely filing of annual financial statements, to qualify.
Dividend tax doubled to 16% 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.