Austria – Romania Tax Treaty
The Austria-Romania tax treaty caps withholding on dividends at 5% for portfolio investors and 0% for qualifying direct investment, with interest payments fully exempt at 0%. Royalties are taxed at a uniform 3% across all categories. Private pensions are taxable only in the country of residence, with no withholding at source. This is one of 36 active treaties in Austria's network and one of 30 in Romania's. The general dividend rate of 5% is below the median in both countries' treaty networks (Austria: 15%, Romania: 15%).
Verified data
ANAF International Tax Conventions (anaf.ro) (Treaty list verified April 2026. Rates from individual treaty texts (Articles 10-12).)
Withholding Rate Summary
Source: Romania Treaty Reference| Income Type | Treaty Rate | Statutory Rate (Romania) |
|---|---|---|
| Dividends (general) Portfolio investors | 5%saves 3% | 8% |
| Dividends (qualified) Beneficial owner is a company holding >= 10% of voting stock | 0%saves 8% | 8% |
| Interest Bank interest, bonds, loans | 0%saves 16% | 16% |
| Royalties (avg) Patents, copyright, know-how, film/TV | 3% | — |
| Pensions Private pension distributions | 0% | — |
| Social Security Government social security benefits | 0% | — |
“Treaty Rate” is the maximum withholding permitted under this treaty. The actual effective rate may be lower if domestic law provides a more favorable rate independently. “Statutory Rate (Romania)” shows the rate that applies when no treaty benefit is claimed. Qualified dividend rate requires: Beneficial owner is a company holding >= 10% of voting stock.
Dividends
The general dividend rate of 5% applies to portfolio investors. A reduced rate of 0% is available when beneficial owner is a company holding >= 10% of voting stock. Without the treaty, the statutory withholding rate on dividends is 8%.
Source: Romania Treaty Reference
Interest
Interest payments (bank interest, bonds, loans) are subject to 0% withholding under this treaty, compared to the 16% statutory rate. Interest is fully exempt from source-country withholding under this treaty.
Source: Romania Treaty Reference
Royalties
Royalty withholding rates vary by the type of intellectual property. This treaty distinguishes 4 categories, with rates ranging from 3% to 3%.
Source: Romania Treaty Reference
Pensions & Social Security
Private pension distributions are taxable only in the country of residence, with no withholding at source. Government social security benefits are exempt from source-country withholding.
Source: Romania Treaty Reference
Comparative Context
🇦🇹Austria's Network
Among Austria's 36 active treaty partners, the 5% general dividend rate ranks 1st (median: 15%).
| Partner | Rate |
|---|---|
| Romania (this treaty) | 5% |
| Saudi Arabia | 5% |
| China | 10% |
| Cyprus | 10% |
🇷🇴Romania's Network
Among Romania's 30 active treaty partners, the 5% general dividend rate ranks 2nd (median: 15%).
| Partner | Rate |
|---|---|
| Ireland | 3% |
| Austria (this treaty) | 5% |
| China | 10% |
| Cyprus | 10% |
| Czech Republic | 10% |