Romania

The following changes apply for income derived starting 2026: 

• Dividend tax rate increases from 10% to 16%; 

• The income tax on gains from the transfer of securities and from operations with derivative financial instruments carried out through intermediaries resident in Romania increases from 1% to 3% if the securities/financial instruments are held for at least 365 days, respectively from 3% to 6% if the securities/financial instruments are held for less than 365 days; 

• The income tax on gains from the transfer of securities/derivative financial instruments, other than those made through intermediaries resident in Romania, and from the transfer of investment gold, increases from 10% to 16%; 

• The income tax on gains from virtual currency transfers increases from 10% to 16%; 

• The amounts borne by employees for the acquisition of shares, bonds and/or participation certificates issued by collective investment undertakings in tradable securities (Exchange Traded Fund - ETF), through brokers resident in Romania, are deductible for the determination of salary income tax within the limit of 400 euros/year, without including the costs related to the transaction; 

• Special tax rate for high value movable and immovable properties increases from 0,3% to 0,9%; 

• Health insurance contribution computation threshold increases from 60 to 72 gross minimum salary incomes.