Romania Corporate Tax Calculator 2026 (16%)
Estimate corporate income tax in Romania on any profit: tax due, effective rate and profit after tax, with the 16% headline rate and the reduced rates in force in September 2026.
The calculation runs in your browser: nothing you type is uploaded or stored. Results are estimates for planning, not tax advice. Check your own case with your adviser or the tax authority.
Corporate tax rules in Romania
Standard profit tax: a flat 16% on taxable profit. Micro-company: prior-year revenue <= RON equivalent of EUR 100,000, at least one employee, other conditions (tax on revenue, not profit): Tax = 1% of revenue (turnover), not of profit. If revenue exceeds EUR 100,000 during the year, the company pays 16% profit tax from the quarter in which the limit was exceeded..
Fiscal year 2026 (usually the calendar year)
16% profit tax; micro-companies pay 1% of revenue (threshold EUR 100,000 from 2026)
Who qualifies for the lower rates
- Micro-company threshold cut from EUR 250,000 (2025) to EUR 100,000 from 2026; single 1% rate in 2026.
- Micro-company conditions (at 31 Dec of prior year): revenue <= EUR 100,000; at least one employee; not state-owned; not in liquidation; a shareholder with > 25% may have only one micro-company; financial statements filed on time; excluded sectors include banking, insurance, gambling, oil and gas.
- Nightclubs and gambling: higher of 5% of revenue or 16% of profit.
Local taxes and minimum taxes
No county or local taxes on corporate income.
Minimum turnover tax (IMCA) 0.5% for companies with prior-year turnover above EUR 50m when CIT is lower - abolished from fiscal year 2027; banks pay a 2%/4% supplementary turnover tax; Pillar Two - not modelled.
Filing and payment
Quarterly returns and payments by the 25th of the month after Q1-Q3; annual return and final payment by 25 June of the following year (calendar year)
How the calculation works
The calculator applies the rates in the order the law does: band by band where a country taxes profit in slices, or one rate to the whole profit where eligibility decides the rate. Surcharges are applied to the tax, local business taxes to the profit. The result is an estimate: it does not include loss relief, tax credits, deferred tax or group rules.
Frequently asked questions
What is the corporate tax rate in Romania?
Standard profit tax: a flat 16% on taxable profit. Micro-company: prior-year revenue <= RON equivalent of EUR 100,000, at least one employee, other conditions (tax on revenue, not profit): Tax = 1% of revenue (turnover), not of profit. If revenue exceeds EUR 100,000 during the year, the company pays 16% profit tax from the quarter in which the limit was exceeded..
How much corporate tax is due on a profit of RON 500,000.00?
On a taxable profit of RON 500,000.00 this calculator estimates RON 80,000.00 of tax, an effective rate of 16%, before any credits, losses or local adjustments. Change the inputs above to model your own figures.
Who qualifies for the reduced rates?
Micro-company threshold cut from EUR 250,000 (2025) to EUR 100,000 from 2026; single 1% rate in 2026. Micro-company conditions (at 31 Dec of prior year): revenue <= EUR 100,000; at least one employee; not state-owned; not in liquidation; a shareholder with > 25% may have only one micro-company; financial statements filed on time; excluded sectors include banking, insurance, gambling, oil and gas. Nightclubs and gambling: higher of 5% of revenue or 16% of profit.
When is the corporate tax return due?
Quarterly returns and payments by the 25th of the month after Q1-Q3; annual return and final payment by 25 June of the following year (calendar year)
Does the estimate include local taxes and minimum taxes?
No county or local taxes on corporate income. Minimum turnover tax (IMCA) 0.5% for companies with prior-year turnover above EUR 50m when CIT is lower - abolished from fiscal year 2027; banks pay a 2%/4% supplementary turnover tax; Pillar Two - not modelled.
Is the result my exact tax bill?
No. It applies the statutory rates to the profit you enter. Your real bill depends on how taxable profit is computed (non-deductible costs, losses brought forward, allowances), on credits and on advance payments already made.
Are these rates up to date?
They were checked against PwC and the other sources listed on this page on 30 September 2026. If a rate changes, type the new one into the rate field and the result updates at once.
Sources
- Romania - Corporate - Taxes on corporate income (PwC Worldwide Tax Summaries, authoritative corroboration; last reviewed 25 September 2026) — PwC
- Romania - Corporate - Tax administration (PwC Worldwide Tax Summaries) — PwC
Rates, bands and thresholds were checked against these sources on 30 September 2026. Tax rules change: if a rate has moved, edit it in the calculator above.
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