Moving to Romania: taxes, residence and life
How to become tax resident in Romania: personal, dividend and corporate tax, 7 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.
Taxes
In Romania the top income tax rate is 10%, dividends are taxed at up to 16% and companies pay 16% corporate tax.
How to move and become tax resident
You can become tax resident in Romania from arrival once you take up residence (Domicile, centre of vital interests in Romania, or 183 days in 12 months). The typical route is EU/EFTA free movement (Swiss citizens: register as self-sufficient): Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required There are 6 open residence programmes in Romania — see the list below.
Living there
Bucharest has a hot-summer continental climate with winter highs around 2.6 °C and summer highs around 30 °C.
Key facts
| Top income tax | 10% |
|---|---|
| Dividend tax | 16% |
| Corporate tax | 16% |
| Податкове резидентство | з моменту прибуття — Domicile, centre of vital interests in Romania, or 183 days in 12 months |
| Типовий шлях до посвідки | EU/EFTA free movement (Swiss citizens: register as self-sufficient) — Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required |
| Тип клімату | hot-summer continental · 2.6° / 30° (Bucharest) |
Residence programmes in Romania
Active programmes
- EU/EEA/Swiss citizen registration certificate — freeMovement · 2026-10
- Temporary residence for commercial activities (business investor) — Інвестиція CHF 94'000 · 2026-10
Renewed yearly; Russian nationals face major consular restrictions
- Digital Nomad Visa (long-stay visa for remote work) — Дохід / рік CHF 66'000 · 2026-10
Threshold rises with average wage; older EUR 3,700 figure outdated
- Temporary residence for professional/self-employed activities — Дохід / рік CHF 22'000 · 2026-10
- Family reunification — Дохід / рік CHF 9'600 · 2026-10
- Romanian citizenship by descent / reacquisition (Art. 10 & 11, Law 21/1991) — ancestry · 2026-10
Language requirement added March 2025
Changes or availability under review
- Work permit / single permit and EU Blue Card (employment) — employment · 2026-10
OUG 32/2026 replaced paper work-permit process with digital platform (from Aug 2026)
Plan your residence route
Frequently asked questions
How many days do I need to spend in Romania to become tax resident?
з моменту прибуття. Domicile, centre of vital interests in Romania, or 183 days in 12 months Flat 10% PIT; dividends 16% from 2026
How much tax will I pay in Romania?
In Romania the top income tax rate is 10%, dividends are taxed at up to 16% and companies pay 16% corporate tax.
Which residence programmes does Romania offer?
EU/EEA/Swiss citizen registration certificate; Temporary residence for commercial activities (business investor) (CHF 94'000); Digital Nomad Visa (long-stay visa for remote work); Temporary residence for professional/self-employed activities; Family reunification
What is the usual way to move to Romania?
EU/EFTA free movement (Swiss citizens: register as self-sufficient). Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required
Compare with nearby countries
Albania · Andorra · Austria · Belarus · Belgium · Bosnia and Herz. · Bulgaria · Croatia · Cyprus · Czechia · Denmark · Estonia
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