Expat Taxes in Romania
Planning your move to Romania? Here is everything you need to know about expat taxes for digital nomads and expats in 2026.
[!WARNING] Romania recently crushed its famous "Micro-Enterprise" tax loophole.
The Micro-Enterprise Regime (2026 Reality)
For years, digital nomads loved Romania because you could set up a micro-enterprise (SRL) and pay a flat 1% or 3% revenue tax instead of corporate tax.
- The Crackdown: Under pressure from the EU, the Romanian government severely restricted this regime.
- The New Rules: To qualify for the 1% micro-enterprise tax, your company MUST have at least one full-time local employee (paying minimum wage and high social contributions). If you do not have an employee, you default to the standard 16% Corporate Profit Tax.
- Consulting Exclusion: Furthermore, if more than 20% of your revenue comes from "management or consulting" (which covers most freelance IT and marketing work), you are entirely banned from the micro-enterprise regime.
Personal Income Tax
- The Rate: Romania has a flat personal income tax of 10%.
- Dividend Tax: If you extract profits from your SRL as dividends, the dividend tax was recently raised to 8%.
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