SoloOutpost
Europe · RON

Romania For Solopreneurs - Tax, Immigration, Lifestyle

Reviewed 2026-06-21
Top income tax
10%
Self-employed SS
Yes
VAT
21%
Capital gains
16%
Exit tax
No
Nomad visa
Yes
68
/ 100
Tax efficiency52
Ease to enter77
Ease to exit81
Cost of living86
Internet50
English100
How is this scored?
Romania pairs a 10% flat personal income tax with a 16% standard corporate rate and a popular 1% micro-enterprise regime for small companies, though the revenue cap for that regime was cut to about EUR 100,000 for 2026. Solopreneurs face heavy social charges, since employed income carries 25% pension plus 10% health contributions and self-employed individuals owe pension and health contributions once income passes set minimum-wage multiples. There is no wealth tax, no general inheritance or gift tax, and no individual exit tax, but VAT rose to 21% and dividend tax to 16% in the 2025 fiscal package.

Personal income tax

Income tax structureFlat
Top income tax rate10%
Entry income tax rate10%
Taxation basisWorldwide
Local/state income taxNo

Social security

Self-employed social securityYes
Employee SS rate35%
Employer SS rate2.25%

Indirect & other taxes

VAT standard rate21%
Capital gains rate16%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Property taxNo

Exit & residency

Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days

Corporate

Corporate income tax rate16%
WHT on dividends16%
CFC rulesYes

Incentives & special regimes

Special expat regimeNo

Immigration & setup

Digital nomad visaYes
DNV monthly income requirement$6,000
Entrepreneur visaYes
Ease of setup3 / 5

Lifestyle

Cost of living index37
Internet speed218 Mbps
English proficiencyHigh
Civil liberties80

Digital nomad visa

Romania runs the Digital Nomad Visa (Long-Stay D Visa), which lets you live here legally while earning from clients or an employer abroad. You need to prove $6,000/mo.

ProgramDigital Nomad Visa (Long-Stay D Visa)
Income requirement$6,000/mo (Approximately €5,550-€5,800/month (RON 27,816 or adjusted average salary multiple); user stored €6,000 aligns with requirement)
Duration1 year initial, renewable once (24 months max initially), then extensions for additional 12 months
Renewablerenewable; can extend annually after initial 2-year term
Application fee$330 (€300 as of April 27, 2026 (previously €120); plus ~€52 residence permit card)
Processing time30-60 days depending on consulate
FamilyFamily reunification terms not specified in authoritative sources; recommend direct inquiry to MAE

How it is taxed

Foreign-sourced income exempt from Romanian tax and social contributions if stay under 183 days in any 12-month period. At 183+ days, becomes Romanian tax resident subject to 10% flat income tax plus 25% pension and 10% health contributions. Law 69/2023.

What you need to qualify

  • non-EU/EEA citizen
  • employment contract with foreign-registered company or self-employed abroad
  • remote work via digital technology
  • minimum 3 years of relevant professional experience
  • medical insurance for visa duration
  • clean criminal record
Official sourceCompare every nomad visa

Verified 2026-07-17 · medium confidence

Golden visa

Romania offers residency by investment from $435k. Unlike the nomad route, this buys residency through capital rather than proven income.

Romania Golden Visa (proposed)

Status: pending. Draft legislation under parliamentary review; not yet in force.

RouteFromNotes
Bonds / real estate / funds / shares$435kEUR 400k (proposed)
Residency granted5-year renewable (proposed)
Physical presencetbd
Path to citizenshiptbd
Official sourceCompare with other programs

Verified 2026-07-08 · low confidence

Sources

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Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.