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Your Lowtax Account

Romania: Domestic Taxation

Lowtax Opportunities

There are no low tax opportunities as such available in Romania, as following entry to the European Union in 2007, tax incentives which had been available for investment in Free Trade Zones and Industrial Parks, and for significant cash investments likely to have an economic impact, were withdrawn.

However, various measures are available to qualifying entities under Article 24 of the Fiscal Code, including preferential treatment of tax on gains (although there is no capital gains tax as such) on shares listed on the Romanian stock exchange, accelerated depreciation, and tax benefits with regard to reinvested profits.

As a general rule, foreign and domestic investors are treated equally.



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