Introduction
On December 31, 2024, Emergency Ordinance no. 156/2024 was
published in the Official Gazette, bringing notable changes to
Romania's fiscal framework for 2025. These measures aim to
enhance budgetary stability and introduce updates to taxation
policies affecting businesses and individuals.
Key Fiscal Updates
The ordinance increases the tax on dividend income from 8% to
10%, effective for payments made from dividends distributed after
January 1, 2025. Special provisions allow companies with
non-calendar fiscal years to apply the new rate at the start of
their fiscal year in 2025. Dividends distributed based on interim
financial statements for 2024 will remain taxed at the 8% rate.
