Individuals' taxes imposed in Romania in 2025

Last updated: 01 January 2025. {#individuals'-taxes-imposed-in-romania-in-2025}

Such individuals’ taxes are related to natural persons, not companies or PFA/IE's.

In case of Romanian tax residents (individuals, regardless of their citizenship), there are taxes applicable for incomes gained from:

• Rentals: 8% of the net income;

• Investments (e.g. capital market):

  • 1% of the profit, in case the stock position is closed after more than 1 year;

  • 3% of the profit, in case the stock position is closed in less than 1 year.

• Bank term deposits: 10% of the net profit;

• Royalties;

• Other sources of income.

To duly organize the business activity and to fulfil all the tax & accounting duties, the individual needs to retain the services of a Romanian chartered accountant.

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