Tax Law · Romania
Find an income tax lawyer in Romania for your tax question
Romania taxes individuals at a flat 10%, and non-residents are caught only on Romanian-source income — but the documents and the procedure still need care. Tell us what happened, and we will match you with a lawyer who handles income tax files in the country.
- Lawyers registered with a Romanian Bar
- Personal, self-employed and non-resident tax files
- Free matching with no obligation to proceed
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Why this page
Income tax help in Romania, without the guesswork
Tax questions in Romania rarely stay small. Whether you are a resident freelancer checking how the flat 10% rate applies to your fees, a non-resident receiving rent or capital gains from Romanian property, or a director facing correspondence from ANAF, the answer depends on the Fiscal Code (Law No 227/2015) and on the facts of your own file. An income tax lawyer in Romania can read your documents, explain where you stand and handle the procedural steps on your behalf. Our platform does not give legal advice. We listen to your situation and match you, free of charge, with a lawyer registered with a Romanian Bar who handles personal and corporate tax matters. You keep control of the decision and of the budget.
Romania in practice
How income tax and tax procedure work in Romania
Income tax in Romania is governed by the Fiscal Code, and how a file unfolds depends on residence, on the type of income and on the stage the matter has reached. The notes below set out the framework within which a Romanian tax lawyer works.
The flat 10% rate and the Fiscal Code
Romania applies a flat personal income tax rate of 10% to individuals under the Fiscal Code (Law No 227/2015), in force since 1 January 2018, when it replaced the earlier 16% rate. Corporate income tax is 16%, and payments such as dividends, interest and royalties may be subject to withholding at source.
Non-residents with Romanian-source income
Non-resident individuals are taxed in Romania only on income from Romanian sources — employment, independent services, rental income or capital gains on Romanian property — subject to any applicable double-taxation convention, and Romania has a broad treaty network. Obtaining a Romanian tax registration number (NIF) from ANAF is the practical starting point for most non-residents.
Who may act for you
Membership of a Romanian Bar is compulsory in order to practise law in the country, and every bar belongs to the National Association of Romanian Bars (UNBR). Admission is by examination organised through INPPA, followed by a compulsory traineeship as an avocat stagiar before definitiv status. Only lawyers registered with a Romanian Bar may act before the Romanian courts.
Courts that hear tax and commercial disputes
The ordinary courts are organised in four tiers: the judecătorii (district courts), the tribunale (county courts, one per county plus the Bucharest Tribunal), 15 curţi de apel and the Înalta Curte de Casaţie şi Justiţie in Bucharest. Court decisions are not generally a source of law, although certain rulings of the High Court and of the Constitutional Court are binding.
Time limits that shape a tax file
The general limitation period for debt and contractual claims is three years, while claims to recover immovable property carry a ten-year period. A succession option must be exercised within one year of the opening of the succession. Before any step is taken, your lawyer checks which period governs your file and whether it has already begun to run.
What representation costs
Court actions attract a judicial stamp fee under GEO No 80/2013, calculated on a degressive sliding scale for money claims and payable in advance at first instance and on appeal. Lawyers’ fees are freely negotiated, with no binding official tariff. The losing party may be ordered to pay reasonable costs, and public legal aid is available under GEO No 51/2008 to applicants below the statutory income threshold.
All country details above are drawn from official Romanian and EU sources — the e-Justice Portal, the Romanian legislation portal, ANAF and the Ministry of Labour — consulted in 2025.
- European e-Justice Portal — National justice systems: Romania
- Law No 51/1995 on the organisation of the legal profession — Romanian legislation portal
- ANAF — Fiscal Code (Law No 227/2015) and implementing rules
- GEO No 80/2013 on judicial stamp fees and GEO No 51/2008 on public legal aid — Romanian legislation portal
- Civil Code (Law No 287/2009) — limitation periods — Romanian legislation portal
- Labour Code (Law No 53/2003) — Ministry of Labour
Common situations
Where a Romanian tax question usually begins
Most people who look for help are not trying to plan a complex structure. They simply want a clear answer to a letter, a notice or a doubt about their own income.
A letter from ANAF arrives
A request for information, a payment notice or a decision you do not fully understand can be unsettling. A lawyer reads the document with you, explains what is being asked and sets out the options before you reply.
You are unsure where you are taxed
Working across borders, letting a Romanian flat or holding property in the country can leave you uncertain about which state taxes what. Double-taxation treaties and the Romanian-source rules have to be applied to your own facts.
Your income has several sources
Salary, freelance fees, dividends, rent and capital gains are treated differently under the Fiscal Code. Clarifying each stream early is usually simpler than correcting the position afterwards.
Why use our matching
A Romanian tax lawyer, chosen for your file
We do not publish generic directories. We take your description and use it to identify practitioners whose work actually covers your kind of tax matter.
Registered Romanian lawyers
Every lawyer we match you with is a member of a Romanian Bar, the professional body to which all practising lawyers in the country must belong. Bar membership is compulsory in order to act before the Romanian courts.
Familiar with the flat 10% regime
Your lawyer works with the Fiscal Code (Law No 227/2015), the flat 10% personal income tax rate and the withholding rules that can apply to dividends, interest and royalties paid from Romania.
Fees discussed before work starts
Lawyers’ fees in Romania are freely negotiated between lawyer and client, with no binding official tariff. You agree the scope and the cost directly with the lawyer, in advance and in writing.
One free first step
You describe your situation once. We use that to identify lawyers who handle income tax matters and put you in contact — at no charge, and with no obligation to instruct anyone.
Across Europe
Cross-border tax questions arrive from every direction
Romanian-source income, a Romanian property or a move to or from the country can create a tax question wherever you live. We match clients from across Europe with lawyers who work on Romanian files.
Questions
Frequently asked questions about income tax in Romania
When should I contact an income tax lawyer in Romania?
If you receive income from Romanian sources, have correspondence from ANAF, or are unsure how the flat 10% rate and any double-taxation treaty apply to you, an early conversation helps. A lawyer can review your documents, identify the rules that govern your file and tell you which steps and time limits matter now.
How does Romania tax non-resident individuals?
Non-resident individuals are taxed in Romania only on income from Romanian sources — for example employment, independent services, rental income or capital gains on Romanian property — and any applicable double-taxation convention applies. In practice, obtaining a Romanian tax registration number (NIF) from ANAF is usually part of the picture.
Can a lawyer represent me before the Romanian courts?
Only lawyers registered with a Romanian Bar may practise before the Romanian courts. In civil and commercial matters the parties may appear in person or be represented, but representation by a qualified lawyer is required before the courts of appeal and before the High Court of Cassation and Justice.
What does legal representation cost in Romania?
Court actions attract a judicial stamp fee set by GEO No 80/2013 on a degressive sliding scale, payable in advance at first instance and on appeal. Lawyers’ fees are freely negotiated. The losing party may be ordered to pay reasonable costs, and public legal aid under GEO No 51/2008 is available to applicants below the statutory income threshold.
Which Romanian courts hear tax and commercial disputes?
The ordinary courts sit in four tiers: district courts (judecătorii), county courts (tribunale), the 15 courts of appeal and the High Court of Cassation and Justice in Bucharest, which ensures uniform interpretation of the law. Your lawyer explains which court is competent for your particular file.
Are Romanian court decisions a source of law?
Romania follows the continental civil-law model, based on codes rather than on binding precedent, so court decisions are not as a rule a source of law. Decisions of the Constitutional Court are binding erga omnes, and certain rulings of the High Court of Cassation and Justice are mandatory for the lower courts.
Next step
Tell us about your Romanian tax question
Describe what has happened in a few lines — the income involved, the documents you hold and what you would like clarified. We will match you free of charge with a lawyer who handles income tax matters in Romania, and you decide whether to go further.