Workforce Mobility & Immigration in Romania

Moving workforce into Romania

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.

Freedom of movement, and the route for everyone else

Nationals of EU and EEA member states, and Switzerland, have full freedom of movement into Romania: no visa and no work permit are required, though address and tax registration is still expected shortly after arrival.

For third-country nationals, EU Blue Card and standard national work permits (subject to an annual quota) are the main routes for non-EU hires

What sits with the company

Once the right to work is confirmed, payroll registration follows — see our Payroll & Workforce Management in Romania guide for the employer registration steps that come next.

What it costs to house a relocating employee

Figures below are indicative for Bucharest, Romania's primary market for relocating employees — a company relocating multiple staff should budget by destination city, not a single national number.

Frequently asked questions