Latitax

Not a Latitax destination

Romania

Flat 10% income tax and no inheritance tax in an EU state, though social contributions and frequent rate changes need watching.

Income tax, top rate

Secondary

10% flat

Social contributions add substantially to the burden on employment income.

Source: PwC Worldwide Tax Summaries - personal income tax rates · checked 2026-09-29

Capital gains

Secondary

10% (normal rate, with exceptions)

PwC: normal income tax rate with exceptions. Rates on investment income were changed in 2025-26 and should be checked.

Source: PwC Worldwide Tax Summaries - capital gains tax rates · checked 2026-09-29

Corporate

Secondary

16%

Source: PwC Worldwide Tax Summaries - corporate income tax rates · checked 2026-09-29

Inheritance

Secondary

None

Source: PwC Worldwide Tax Summaries - inheritance and gift tax rates · checked 2026-09-29

Wealth tax

Secondary

None

Source: Tax Foundation - Wealth Taxes in Europe, 2026 · checked 2026-09-29

VAT

Secondary

21%

Source: PwC Worldwide Tax Summaries - VAT rates · checked 2026-09-29

Looking for somewhere that works?

See the jurisdictions where a lawful move genuinely cuts tax.

See the right countries
  1. s1PwC Worldwide Tax Summaries - personal income tax ratessecondary · checked 2026-09-29
  2. s2PwC Worldwide Tax Summaries - corporate income tax ratessecondary · checked 2026-09-29
  3. s3PwC Worldwide Tax Summaries - VAT ratessecondary · checked 2026-09-29
  4. s4PwC Worldwide Tax Summaries - capital gains tax ratessecondary · checked 2026-09-29
  5. s5PwC Worldwide Tax Summaries - inheritance and gift tax ratessecondary · checked 2026-09-29
  6. s6Tax Foundation - Wealth Taxes in Europe, 2026secondary · checked 2026-09-29
  7. s7GOV.UK - Tax treatiesprimary · checked 2026-09-29