Romania

Paying Taxes in

Romania

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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To see indicator data for all economies, see the Paying Taxes page. To see how economies rank, see the Rankings page.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Social security contributions 12 120 20.8% gross salaries 23.5
Corporate income tax 4 42 16.0% taxable profits 10.4
Health insurance contributions 12 5.2% gross salaries 5.9
Fuel tax 1 included in fuel price 1.1
Building tax 2 1.0% building value 1
Medical leave 12 0.9% gross salaries 1
Unemployment contribution 12 0.5% gross salaries 0.6
Accident risk fund 12 0.15-0.85% gross salaries 0.4
Labor inspectorate commission 12 0.25%-0.75% gross salaries 0.3
Guarantee fund 12 0.3% gross salaries 0.3
Vehicle tax 2 fixed fee 0.1
Land tax 2 RON 0.3 per square meter land area 0
Firm tax 4 A fixed amount per square meter of lighting panel the surface of the lighting panel 0
Urbanism tax 1 fixed fee surface 0
Value added tax (VAT) 12 60 24.0% value added not included
Environmental taxes 1 RON 1 per kilo of packaging weight of packaging small amount
Stamp duty on contracts 0 various rates type of contract small amount
Totals: 113 222 44.4
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