Important Fiscal Changes In Romania Starting August 2025 / January 2026

July 2025 – On 25 July 2025, the Romanian Parliament adopted Law 141/2025 regulating a series of important fiscal changes that will enter into force starting August 2025, as summarised below.

⇒ Increase of the dividend tax from 10% to 16% for all taxpayers obtaining income from dividends, i.e., companies, individuals, and non-residents. The increased tax applies to dividends distributed starting 1 January 2026. Certain transitory rules will apply to dividends distributed based on interim financial statements prepared during 2025 (or a modified fiscal year starting in 2025).

⇒ Increase of the supplementary turnover tax for credit institutions (including banks) as follows:

• from 2% to 4% for the period 1 July 2025 – 31 December 2025;