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Romania

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The famous 1 percent micro-company is real but shrunken: a EUR 100,000 ceiling, a mandatory employee and 16 percent on dividends from 2026 push the honest all-in burden past 20 percent. Romania still rewards genuine relocation with a 10 percent flat income tax, just not the fairy-tale version the brochures sell.

General information

This page is orientation, not advice. What actually applies to you depends on your corridor - where you live, your nationality, who employs you and how long you stay. The personal assessment works that out for your exact situation.

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At a glance

Remote-work friendliness

3 of 5 for remote-work friendliness

Nomad visa

Yes - Digital Nomad Visa

Standard visa-free days

90 daysfor many nationalities

Tax complexity

3 of 5 for tax complexity

Labor law strength

3 of 5 for labor law strength

Healthcare access

3 of 5 for healthcare access

Employer complexity

3 of 5 for employer complexity

What you would actually pay

The headline rates, and the qualifier that has to travel with them. Every figure comes from Romania's own cross-checked rules, not from an estimate.

Income tax
A genuine flat 10% across salary, freelance and rental income.
Corporate tax
1% on turnover under the micro regime, otherwise 16% on profit.
Getting profit out
16% from 2026, tripled from 5% in three years.
Honest all-in
About 21.7% on a real EUR 100,000 micro-company, not the 1% the brochures still quote.

The catch

The micro ceiling fell to EUR 100,000, you need an employee, and only one micro-company per shareholder. Romania did not sign the EU telework agreement either.

Common risks

Patterns that often catch cross-border workers here. Whether they apply to you depends on your setup.

  • The micro-company regime shrank to EUR 100,000 with a one-employee condition

  • Dividend tax rose to 16 percent in 2026 and health contributions bite on top

  • No telework framework agreement, social security flips at 25 percent of working time

Framework memberships

  • European Union
  • European Economic Area
  • Schengen Area

Treaty relationships

What NaVi has mapped between Romania and other countries. None known means no data yet - not proof that no treaty exists.

  • Tax treaty with Netherlands

    NL - Romania double taxation agreement

    In force

  • Social security agreement with Netherlands

    NL - Romania social security coordination

    In force

  • Healthcare agreement with Netherlands

    NL - Romania healthcare coordination

    In force

  • Tax treaty with Australia

    Australia - Romania double taxation agreement

    In force

Rule coverage

51 rules in the engine for this country.

Rules are sourced, versioned and reviewed before they count as verified. A personal assessment shows which ones apply to your corridor.

See what changed in Romania

Popular routes to Romania