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Romania: Tax guide 2025

The KPMG member firm in Romania has prepared a tax guide for 2025.

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March 25, 2025

The KPMG member firm in Romania has prepared a tax guide that covers the following:

  • Permanent establishment (PE) profit tax
  • Uneven treatment of hybrid instruments
  • Fiscal consolidation in the field of profit tax
  • Minimum PE turnover tax
  • Global minimum tax due by large multinational and national enterprise groups
  • Tax on micro-enterprise income
  • Special tax on high-value immovable and movable assets
  • Tax on income obtained in Romania by non-residents
  • Double taxation avoidance agreements
  • Income tax
  • Excise duties
  • Customs tax
  • Property taxes and fees
  • Construction tax
  • Fiscal facilities
  • Transfer pricing
  • Fiscal procedure
  • Reporting obligations for tax-benefit transactions (DAC6)
  • Obligations for digital platform operators (DAC7)
  • Accounting regulations

Read the 2025 report (Romanian): Tax Guide 2025

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