Relocation intelligence
🇷🇴 Moving to Romania: tax, residency and cost of living
EU member with a flat 10% personal income tax, among the lowest in the EU; but high, uncapped employee contributions (CAS 25% + CASS 10%). Corporate tax 16% (micro companies 1%), VAT 21%, no wealth or inheritance tax; leu (RON). Free movement for EU/EEA passports.
Thinking of moving to Romania? Here is the tax, residency, property and quality-of-life picture in plain numbers, with sources.
Key facts
- Top income tax
- 10%
- Corporate tax
- 16%
- Capital gains
- 10%
- Wealth tax
- No
- Inheritance tax
- No
- Cost of living index
- 54
- Safety
- 7/10
- Internet quality
- 9/10
- Visa-free destinations
- 178
- Foreigners can own property
- Yes
- Residency in
- 0 months
- Citizenship in
- 0 years
Taxes
Romania levies a flat 10% tax on nearly all personal income, one of the lowest rates in the EU. Against that is a high employee burden: CAS pension 25% and CASS health 10%, both uncapped, so the effective load on employment income is around 41%. Corporate tax is 16% (micro companies 1% of turnover), VAT 21% (raised in 2025), and there is no wealth or inheritance tax. Dividends are taxed at 16% in 2026.
Residency and visas
For EU/EEA citizens residence is nearly frictionless (registration); third-country nationals go via work, company or Digital Nomad Visa. Naturalisation usually after eight years.
Property ownership
Foreigners may buy homes and apartments in full ownership; agricultural land has transitional restrictions and often runs through a local company. Currency is the leu (RON), so some currency risk.
Cost of living and quality of life
Romania offers very low cost of living, some of the fastest internet in the world and growing cities like Bucharest and Cluj; healthcare and infrastructure are uneven.
Passport and mobility
The Romanian passport gives visa-free or visa-on-arrival access to about 178 destinations (Henley 2026) and full EU/Schengen freedom of movement (Schengen air/sea since 2024, land since 2025).
Why people move to Romania
EU flat tax 10%, among the lowest in the EU
Romania taxes personal income at a flat 10% with no progression, a 16% corporate tax and 1% for micro companies. No wealth or inheritance tax.
Low costs and top internet, but high contributions
Very low costs and excellent internet stand against uncapped employee contributions of 35% and uneven public services; net take-home on employment income is about 58.5%.
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