Romania Tax Calculator (2026) — Add or Reverse Tax
Romania charges a 21% TVA, a 16% corporate tax rate, and a 10% top personal income tax rate.
How to use this calculator:
- Purchase mode — add TVA to a pre-tax price, or reverse a tax-included total to find the pre-tax price and exact tax paid.
- Profit / salary modes — enter an amount to see the corporate tax owed or a ceiling estimate of personal tax at the top marginal rate.
Understanding Romania's Tax System
Romania levies TVA at a standard rate of 21%. Its statutory corporate income tax rate is 16%, below the 23.58% global average. The top personal income tax rate is 10%.
Flat 10% personal income tax; VAT raised to 21% in August 2025.
Region
Europe
TVA rate
21%
vs. world average corporate rate
7.6 points below the 23.58% global average
Why Reverse Tax Calculation Matters
Receipts and invoices usually show only the tax-included total, so separating revenue from tax collected — for bookkeeping or cross-border comparisons — means working backward from that total. Dividing by (1 + rate) isn't the same as subtracting the rate, which is why selecting "Reverse" in the purchase-mode calculator above handles it exactly.
History & Context
Romania introduced a flat 16% personal income tax in 2005, then cut it further to 10% in 2018 — tied with Bulgaria for the lowest personal income tax rate in the EU. Romania's separate micro-enterprise tax regime, taxing qualifying small companies at just 1% of revenue rather than profit, has made it especially attractive for very small businesses.
Romania's flat-tax model has been credited as a factor in the country's economic growth since 2005, simplifying compliance and reducing the incentive for income-shifting that more complex progressive systems can create.
Business Use Case
A very small Romanian business qualifying for the micro-enterprise regime pays just 1% of revenue rather than 16% of profit under the standard corporate rate — an enormous simplification and tax reduction for qualifying small companies, though it only applies below certain revenue thresholds.
Real-World Examples
TVA on a purchase
A lei1,000.00 purchase in Romania at 21%:
- Tax: lei1,000.00 × 21% = lei210.00
- Total: lei1,210.00
Corporate tax on profit
lei1,000.00 in company profit in Romania at 16%:
- Tax: lei1,000.00 × 16% = lei160.00
- After-tax profit: lei840.00
Extracting TVA from a receipt total (reverse)
A receipt shows a lei1,499.00 tax-included total in Romania at 21%:
- Pre-tax price: lei1,499.00 ÷ (1 + 21%) = lei1,238.84
- TVA: lei1,499.00 − lei1,238.84 = lei260.16
Frequently Asked Questions — Romania Taxes
What is the TVA rate in Romania?▾
What is the corporate tax rate in Romania?▾
What is the top personal income tax rate in Romania?▾
How is tax calculated on a purchase in Romania?▾
How do I reverse Romania's TVA to find the price before tax?▾
References & Sources
Methodology: headline VAT/GST and corporate rates are sourced from the OECD Corporate Income Tax Rates Database and Tax Foundation's global rate tables for 2026; figures reflect the national statutory rate and do not include sub-national, sector-specific, or temporary rate variations unless noted in the text above. Tax rates change through national budgets — always confirm current figures with a qualified local tax advisor before making business or relocation decisions.
Rates last verified for 2026. This tool is for estimation and educational purposes only and is not tax, legal, or accounting advice.
Jordan Hayes
Verified AuthorPersonal Finance Content Strategist
Jordan is a personal finance content strategist with 9+ years writing about mortgages, retirement, tax strategy, and budgeting. Every guide is cross-referenced with IRS publications, Federal Reserve data, and CFPB guidance to make complex calculations accessible. Editor at CalculatorApp.me.
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Tax-rate data, review & limitations
Jurisdiction: Romania. Effective date: January 1, 2026. Reviewed by CalculatorApp.me editorial staff on July 26, 2026; next scheduled review: October 26, 2026.
Rates are reference estimates, not tax advice. Local rules, exemptions, filing status, and effective dates can change the amount due.
Primary sources
- OECD Tax Database
- Tax Foundation corporate-tax and VAT datasets
- Applicable national revenue authority guidance