Romania
1% micro-company (under €500K revenue) or 16% standard
企业所得税
3–5 business days
设立时间
RON 1 (approx. €0.20 — effectively none)
最低资本
100%
外资持股
#55
营商便利度
Romania is one of the most cost-effective EU jurisdictions for company formation. The standout feature is the 1% micro-company tax on revenue for businesses earning under €500,000 per year — one of the lowest effective tax rates in the European Union. Combined with virtually no minimum capital requirement, a skilled and affordable workforce (especially in IT), and full EU market access, Romania is an excellent choice for bootstrapped startups, freelancers, and small businesses that want an EU legal entity without the high costs associated with Western European jurisdictions. The trade-off is more bureaucracy and less government digitalisation compared to Estonia or Ireland.
- Freelancers and solo consultants who want the 1% micro-company tax rate within the EU
- IT companies and software development firms leveraging Romania’s tech talent pool
- Cost-conscious startups looking for an affordable EU incorporation
- E-commerce operators targeting Central and Eastern European markets
- Digital nomads who want to combine a low-tax EU company with Romania’s Digital Nomad Visa
- Small agencies reinvesting most revenue into growth and team building
The 1% micro-company regime is calculated on total revenue, not profit. If your business has thin margins or high costs, you may pay more effective tax than under the standard 16% profit-based regime. Additionally, Romania has changed the micro-company rules multiple times in recent years — thresholds, rates, and employee requirements have shifted. Always verify the current rules before making structuring decisions, and have a plan for transitioning to the standard regime if your revenue grows beyond the threshold.
概览
可用的企业结构
费用概览
税务概览
银行开户实况
时间线: 1–2 weeks
Major Romanian banks include Banca Transilvania, BRD (Société Générale), ING Romania, and Raiffeisen Bank. Account opening typically requires an in-person visit for at least one signatory, though some banks are beginning to offer remote onboarding for EU nationals. EMIs such as Wise Business and Revolut Business are widely used as secondary accounts. Romanian banks generally support SEPA and SWIFT transfers and offer RON and EUR accounts. Expect KYC documentation requirements including proof of business activity and beneficial ownership declarations.
签证与移民
Romania offers a Digital Nomad Visa for non-EU nationals earning at least €3,500/month from foreign clients, valid for up to one year (renewable). EU/EEA citizens can live and work freely. Non-EU founders typically use a work permit and residence permit route, which requires the Romanian company to sponsor the application. Romania is not yet a full Schengen member, though it joined the Schengen air and sea borders in 2024.
自由区与经济特区
6 个自由区可用
常见错误
Choosing the micro-company regime without analysing profit margins
Fix: Run the numbers on both regimes before incorporating. If your profit margin is below approximately 6%, the standard 16% corporate tax on profits may result in a lower tax bill than 1% on revenue. An accountant familiar with both regimes can model the optimal choice for your business.
Assuming VAT registration is automatic upon incorporation
Fix: Romania does not auto-register new companies for VAT. Apply separately through ANAF. Be aware that ANAF conducts risk assessments for voluntary VAT registration and may reject or delay applications. Prepare a solid business plan and proof of intended economic activity to support your application.
Neglecting to hire at least one employee for micro-company eligibility
Fix: The micro-company regime requires at least one employee (including the administrator under an employment contract). If you are a solo founder, you may need to employ yourself. Ensure the employment contract is registered with Revisal (the employee registry) before claiming the micro-company rate.
Underestimating ongoing accounting obligations
Fix: Romanian accounting standards require monthly filings (VAT returns, payroll declarations) and detailed bookkeeping. Engage a licensed Romanian accountant from the start. Costs are modest (€100–€300/month) but failing to file on time results in penalties. All records must be maintained in Romanian.
常见问题
迈出下一步
获取设立概览 — Romania
个性化费用估算、推荐结构及后续步骤。
This content is educational and does not constitute legal or tax advice. Always consult a qualified professional for your specific situation. Data last verified March 2026.