What changed in Romania

Non-EU and non-EEA nationals need a visa and residence permit this corridor does not model

Immigration and visa

Listed securities and derivatives are taxed at 3 percent long-term and 6 percent short-term from 2026

Crypto tax and legal status

Crypto gains rise to 16 percent from 2026, with a small de minimis and no CAS at all

Crypto tax and legal status

Outside the micro regime, corporate tax is a flat 16 percent, with a temporary minimum-turnover backstop for large groups

Moving your company

A Dutch BV holding at least 25 percent of the SRL can cut dividend withholding to zero, on paper

Moving your company

Setting up the SRL from a Dutch kitchen table makes it a Dutch company with a Romanian file number

Moving your company

The honest number on a EUR 100,000 micro-SRL is roughly 21.7 percent effective, not 1 percent

Moving your company

The 20 percent consultancy cap is abolished, professional services now face no revenue-mix restriction

Moving your company

Four ways to fall out of micro status, but re-entry is now allowed

Moving your company

The old 1 or 3 percent split is gone, it is a single 1 percent rate on turnover from 2026

Moving your company

The employee condition can be satisfied by a mandate contract at minimum wage, with real tolerances

Moving your company

Only one micro-enterprise per 25 percent-plus shareholder, designated by 31 March

Moving your company

The ceiling fell from 500,000 to 100,000 euro in three years, and it is aggregated with your own PFA

Moving your company

Micro-enterprise status is six simultaneous conditions, not a rate you simply elect

Moving your company

The treaty preserves a 10-year Dutch claim on share gains after you become Romanian resident

Leaving home: exit tax and ties

Moving to Romania does not switch off the Dutch exit tax on your company shares

Leaving home: exit tax and ties

Regular pensions follow you, lump sums and AOW follow different rules

Pension

A teleworking employee's home office can turn into a Romanian permanent establishment for the employer

Permanent establishment risk

Romanian telework needs a written agreement with specific employer duties, not just a remote-work policy

Employment law

Short probation and notice periods, 20 days of leave, and a minimum wage that moves mid-year

Employment law

Your Dutch EHIC bridges the gap until Romanian insurance kicks in, then swap over cleanly

Healthcare coverage

Romanian health cover starts when you file your tax declaration, not when you arrive

Healthcare coverage

The minimum wage moves mid-year in 2026, but every contribution threshold stays on the January figure

Social security

Dividends and crypto gains share one CASS band system, capped well below a linear 10 percent

Social security

PFA health contribution is 10 percent of real income, with a floor and a generous cap

Social security

PFA pension contribution is a stepped cliff, not a smooth percentage

Social security

An occasional workation under the 25 percent line keeps you on Dutch social security

Social security

Two clocks run at different speeds, tax switches at 183 days, social security flips at 25 percent

Social security

Romania has NOT signed the EU cross-border telework agreement, there is no escape route

Social security

Ordinary EU coordination applies, with a 24-month posting route and an A1 certificate

Social security

A Dutch-resident director of a Romanian company is taxed in Romania from day one, no threshold

Personal income tax

VAT rose to 21 percent standard and 11 percent reduced from August 2025

Personal income tax

Dividend tax has tripled to 16 percent since 2022, and it is the biggest single number in this corridor

Personal income tax

A PFA sole-trader structure gives you the flat 10 percent with lighter, threshold-based contributions

Personal income tax

The IT salary tax exemption that made Romania famous for developers is gone

Personal income tax

Romanian payroll loads almost the whole burden onto the employee, not the employer

Personal income tax

A genuine flat 10 percent personal income tax, with no progressive bands

Personal income tax

If both the Netherlands and Romania claim you, the 1998 treaty has a clear tie-breaker

Tax residency

Leaving Romania later needs its own departure filing, and non-treaty destinations carry a 3-year tail

Tax residency

Crossing day 183 backdates worldwide tax liability all the way to your arrival date

Tax residency

The residence questionnaire is due 30 days after your 183rd day, and no treaty certificate means you lose by default

Tax residency

Opening a Romanian company bank account can manufacture your own tax residence

Tax residency

Romanian tax residence needs only one of four tests, not all four

Tax residency

Citizenship at 8 years of domicile (4 for EU citizens), or 5 years from marriage (2.5 for EU citizens), and dual nationality is fine on the Romanian side

Permanent residency and citizenship

Losing your job in Romania does not automatically end your worker status

Residency routes

Five years of continuous, lawful residence converts to permanent residence

Residency routes

Your CNP arrives on the registration certificate and is issued once for life

Immigration and visa

Skipping registration only costs 25 to 50 lei, but it blocks everything else you need

Immigration and visa

The registration certificate is issued the same day and lasts 5 years

Immigration and visa

Staying past 3 months means registering under one of four qualifying grounds

Immigration and visa

EU and EEA citizens get full free movement into Romania, no visa, no permit

Immigration and visa