Taxation in Romania

(a) See section related to profits tax.
(b) The withholding taxes referred to above are levied on income earned in Romania by Romanian legal entities (referred to belowas "residents") and non-resident legal entities (referred to belowas "non-residents"), income which is not attributable to a permanent establishment of the non-resident recipient in Romania. This section does not cover withholding taxes applied on income earned by individuals.
(c) The 10% rate applies to residents and the 15% applies to non-residents.
(d) The 5% rate applies to non-residents for interest income related to term deposit, deposit certificates and other saving instruments provided by banks and other authorised credit institutions in Romania. The 15% rate applies to non-residents for any other interest income except the following: interest income related to non-term deposits in current accounts opened with credit institutions in Romania; interest related to debt instruments issued and / or guaranteed by the Romanian government, local councils, the National Bank of Romania, or by financial institutions acting as agent for the Romanian government; and interest related to tradable debt instruments issued by a Romanian legal entity which is not affiliated to the interest recipient.
(e) Withholding tax generally applies to services rendered in Romania. However, income from management and consultancy services is taxable regardless whether the services are rendered in Romania or abroad, if such income is obtained from a resident or if it is a cost of a permanent establishment in Romania.
(f) See Section related to determination of taxable income.

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