Romania: 2026 tax guide
Overview of main tax regulations as of March 30, 2026
The KPMG member firm in Romania has prepared an updated 2026 tax guide to provide an overview of the main tax regulations in Romania as of March 30, 2026.
The guide covers both corporate income tax and taxes applicable to legal entities and individuals. Key elements detailed in the guide include the following:
- Standard corporate income tax rate of 16%
- Legal framework governing the carryforward of tax losses
- Reporting and payment obligations
- Tax treatment of various types of income and expenses