This country currently has a directory entry or basic profile only; a full handbook is planned.
01Overview
- Region
- Europe
- Capital
- Bucharest
- Currency
- RON
- Languages
- Romanian
- ISO code
- RO / ROU
Jurisdictions
- Romania — National level; special zones and regulated sectors have separate rules
Macro indicators such as GDP and population are not included yet; see official statistics such as the World Bank.
02Market Entry
Foreign ownership
Whether 100% foreign ownership is generally allowed, and key exceptions. Allowed / conditional / not allowed / unverified.
Generally treated like domestic investors
- Applies to
- Must not breach environmental, defence, security or public order rules; non-EU investments may be screened
- Jurisdiction
- Romania
- Source
- MOFCOM
03Business Formation
Common legal entity
The company form most commonly used by foreign investors for a local operating entity.
Limited liability company (SRL)
- Applies to
- No statutory minimum capital since 2020
- Jurisdiction
- Romania
- Source
- MOFCOM
Registration authority
Primary authority for company or commercial registration.
National Trade Register Office (ONRC)
- Applies to
- Under the Ministry of Justice
- Jurisdiction
- Romania
- Source
- MOFCOM
Foreign ownership
Whether 100% foreign ownership is generally allowed, and key exceptions. Allowed / conditional / not allowed / unverified.
Generally treated like domestic investors
- Applies to
- Must not breach environmental, defence, security or public order rules; non-EU investments may be screened
- Jurisdiction
- Romania
- Source
- MOFCOM
Local director / representative
Whether a locally resident director, manager or representative is required.
No residence or nationality requirement for directors
- Applies to
- Applies to the SRL
- Jurisdiction
- Romania
- Source
- National Trade Register Office
Local registered address
Whether a local registered address or premises is required at incorporation.
A registered address in Romania is required
- Applies to
- A corporate service address may be used if it can receive statutory documents
- Jurisdiction
- Romania
- Source
- National Trade Register Office
Beneficial ownership register
Whether companies must keep or file ultimate beneficial owner information.
Beneficial owners must be declared to the National Trade Register Office
- Applies to
- Ordinary companies
- Jurisdiction
- Romania
- Source
- National Trade Register Office
04Taxation
Headline corporate income tax
Statutory headline rate for ordinary companies, before incentives, exemptions, thresholds or special regimes. Always read with the conditions.
16%
- Applies to
- Qualifying micro-enterprises pay a turnover tax
- Jurisdiction
- Romania
- Source
- State Taxation Administration
Indirect tax (VAT / GST / SST)
Standard rate and type of VAT, GST or sales & service tax.
VAT standard rate 21%
- Applies to
- Raised from 19% from 2025-08-01; reduced rates also apply
- Jurisdiction
- Romania
- Source
- National Agency for Fiscal Administration (ANAF)
- Cross-check
Outward Investment and Cooperation Guide: Romania (2025 ed.)differsMOFCOM guide says 19%; raised to 21% from 2025-08-01 — verify
Tax Guide for Chinese Residents Investing in RomaniadiffersTax guide says 19%
Tax authority websiteconsistent
Dividend withholding tax (non-residents)
General withholding on dividends paid to foreign shareholders, before treaty relief.
10% (from 2025)
- Applies to
- Exempt under the EU Parent-Subsidiary Directive where it applies; check ANAF for later changes
- Jurisdiction
- Romania
- Source
- MOFCOMState Taxation Administration
Tax authority
Authority responsible for corporate tax registration and filing.
National Agency for Fiscal Administration (ANAF)
- Applies to
- Ordinary companies
- Jurisdiction
- Romania
- Source
- State Taxation AdministrationNational Agency for Fiscal Administration (ANAF)
Tax treaty with China
Whether a double taxation agreement with China is in force. Rates and conditions per the treaty text.
In force
- Applies to
- Rates and conditions per the treaty text and STA publications
- Jurisdiction
- Romania
- Source
- State Taxation Administration (China)State Taxation Administration
05Banking & Payments
Exchange controls
Whether general exchange controls or cross-border fund rules apply.
Capital account largely liberalised
- Applies to
- Non-residents may open FX and lei accounts
- Jurisdiction
- Romania
- Source
- MOFCOM
Banking & financial regulator
Primary regulator for banking and foreign exchange.
National Bank of Romania (BNR)
- Applies to
- Ordinary companies
- Jurisdiction
- Romania
- Source
- MOFCOM
06Employment
Foreign employee work permit
Main permit types needed for foreign employees to work legally.
Work authorisation plus long-stay work visa
- Applies to
- Applies to non-EU nationals
- Jurisdiction
- Romania
- Source
- MOFCOM
Labour & work permit authority
Authority for labour rules and foreign employee work permits.
General Inspectorate for Immigration (IGI)
- Applies to
- Ordinary companies
- Jurisdiction
- Romania
- Source
- MOFCOM
Social security contributions
Main employer social security schemes for local and foreign employees.
Social insurance (pension), health insurance and the employer work-insurance contribution
- Applies to
- Mostly borne by the employee; collected by ANAF
- Jurisdiction
- Romania
- Source
- National Agency for Fiscal Administration (ANAF)
07Trade & Customs
Customs authority
Authority for import/export clearance and tariffs.
Romanian Customs
- Applies to
- EU common tariff and Union Customs Code apply
- Jurisdiction
- Romania
- Source
- MOFCOM
Main free trade agreements
Main regional and bilateral trade agreements relevant to Chinese exporters (not exhaustive).
EU common trade policy and EU trade agreements
- Applies to
- Ordinary companies
- Jurisdiction
- Romania
- Source
- MOFCOM
08Investment & Manufacturing
Investment authority / agency
Body responsible for approving, registering or promoting foreign investment.
Romanian Agency for Investment and Foreign Trade
- Applies to
- Ordinary companies
- Jurisdiction
- Romania
- Source
- MOFCOM
Free zone / SEZ regime
Whether free zones or special economic zones operate under rules different from the mainland.
Industrial parks
- Applies to
- Under Law No. 186/2013
- Jurisdiction
- Romania
- Source
- MOFCOM
09Digital & IP
IP office
Authority for trademark and patent filing and registration.
State Office for Inventions and Trademarks (OSIM)
- Applies to
- Trademark rights are territorial; register locally or designate via the Madrid System (check WIPO membership)
- Jurisdiction
- Romania
- Source
- WIPO
Personal data protection law
Main law and regulator governing collection, use and cross-border transfer of personal data.
EU GDPR plus Romanian Law 190/2018
- Applies to
- Supervised by ANSPDCP
- Jurisdiction
- Romania
- Source
- ANSPDCP
10Compliance & Risk
New York Convention party
Whether the country is party to the Convention on the Recognition and Enforcement of Foreign Arbitral Awards, which affects enforcing foreign arbitral awards locally.
Yes
- Applies to
- Foreign arbitral awards can be enforced under the Convention, subject to its limited refusal grounds
- Jurisdiction
- Romania
- Source
- UNCITRAL
Live risk monitoring
Geopolitical, conflict and trade-route risk events for Europe, monitored by our sister site Global Risk Monitor.
Global Risk Monitor · Geopolitical and trade-route risk monitoring
11Step-by-Step
- 1Decide model and jurisdiction
- 2Confirm licences
- 3Prepare documents
- 4Incorporate
- 5Register for tax
- 6Open bank account
- 7Obtain operating licences
- 8Start operations
Generic steps without times or fees; rely on the facts and official sources on this page.
12Official Resources
Chinese official resources
Country materials from MOFCOM, the State Taxation Administration and China's overseas commercial offices
- MOFCOM country investment guideMOFCOM · PDF (Chinese)
- Country tax guide (STA)State Taxation Administration · PDF
- Commercial office中华人民共和国驻罗马尼亚大使馆经济商务处
- MOFCOM going-global platformMOFCOM
- Compliance & security alertsMOFCOM platform
Official guides are long Chinese-language PDFs updated on the publishers' schedules. Our structured facts cite local authorities as primary sources; use these guides to cross-check.