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Romania Tax Treaties
30 active treaty partners
Romania maintains 30 active bilateral tax treaties. General dividend withholding rates across its treaty network range from 3% to 15% (median 15%), with qualified rates for direct investment ranging from 0% to 15%. Interest is fully exempt (0%) in 5 of 30 treaties, with rates up to 15% in others. Pensions are exempt from source-country withholding across all treaties.
Tax System Overview
Corporate Rate16%
Individual Range10-10%
Capital Gains10%
CurrencyRON
Key Facts
Treaty Model BasisOECD
Treaty Network90 treaties
Fiscal YearJan 1 - Dec 31
CurrencyRON
Rate Distribution
General Dividends at 5% or below2 of 30 treaties
Qualified Dividends at 5% or below12 of 30 treaties
Interest at 0%5 of 30 treaties
Official Sources
Tax AuthorityNational Agency for Fiscal Administration (ANAF)
Treaty AuthorityMinistry of Finance
Treaty Partners
| Partner | Dividends | Interest | Pensions | Status |
|---|---|---|---|---|
| 🇦🇺Australia | 15% / 5% | 10% | 0% | In force |
| 🇦🇹Austria | 5% / 0% | 0% | 0% | In force |
| 🇧🇪Belgium | 15% / 5% | 10% | 0% | In force |
| 🇧🇷Brazil | 15% / 10% | 15% | 0% | In force |
| 🇨🇦Canada | 15% / 5% | 10% | 0% | In force |
| 🇨🇳China | 10% / 10% | 10% | 0% | In force |
| 🇨🇾Cyprus | 10% / 10% | 10% | 0% | In force |
| 🇨🇿Czech Republic | 10% / 10% | 10% | 0% | In force |
| 🇩🇰Denmark | 15% / 10% | 10% | 0% | In force |
| 🇪🇬Egypt | 15% / 15% | 15% | 0% | In force |
| 🇫🇷France | 15% / 0% | 0% | 0% | In force |
| 🇩🇪Germany | 15% / 0% | 0% | 0% | In force |
| 🇬🇷Greece | 15% / 10% | 10% | 0% | In force |
| ðŸ‡ðŸ‡ºHungary | 15% / 5% | 10% | 0% | In force |
| 🇮🇳India | 10% / 10% | 10% | 0% | In force |
| 🇮🇪Ireland | 3% / 3% | 0% | 0% | In force |
| 🇮🇹Italy | 10% / 5% | 10% | 0% | In force |
| 🇯🇵Japan | 10% / 10% | 10% | 0% | In force |
| 🇳🇱Netherlands | 15% / 0% | 0% | 0% | In force |
| 🇳🇴Norway | 10% / 10% | 10% | 0% | In force |
| 🇵🇱Poland | 15% / 5% | 10% | 0% | In force |
| 🇸🇰Slovak Republic | 10% / 10% | 10% | 0% | In force |
| 🇿🇦South Africa | 15% / 10% | 10% | 0% | In force |
| 🇰🇷South Korea | 10% / 7% | 10% | 0% | In force |
| 🇪🇸Spain | 15% / 10% | 10% | 0% | In force |
| 🇸🇪Sweden | 10% / 10% | 10% | 0% | In force |
| 🇨ðŸ‡Switzerland | 15% / 5% | 5% | 0% | In force |
| 🇹🇷Turkey | 15% / 10% | 10% | 0% | In force |
| 🇬🇧United Kingdom | 15% / 10% | 10% | 0% | In force |
| 🇺🇸United States | 10% / 10% | 10% | 0% | In force |