The 2026 Tax Guide provides an up-to-date overview, as of March 30, 2026, of the main tax regulations in Romania, covering both corporate income tax and taxes applicable to legal entities and individuals. Among the key elements detailed in the Guide are the standard corporate income tax rate of 16%, the legal framework governing the carryforward of tax losses, reporting and payment obligations, as well as the tax treatment of various types of income and expenses. Through this approach, the 2026 Tax Guide becomes a useful tool for quickly understanding the Romanian tax framework and supports business decision-making.
