Romania VAT (TVA) calculator 2026
Add VAT to a net amount or remove it from a gross amount. Romania applies a standard rate of 21% (since August 2025) and a single reduced rate of 11%.
How this is calculated
- Choose whether to add VAT to a net amount or remove it from a gross (VAT-inclusive) amount.
- To add VAT: multiply the net by 1 plus the rate (×1.21 for the 21% standard rate). To remove VAT: divide the gross by 1 plus the rate.
- Select the Romanian rate: 21% standard or 11% reduced.
FAQ
What are Romania's VAT rates in 2026?
The standard rate is 21% (raised from 19% on 1 August 2025). There is a single reduced rate of 11%, which replaced the former 5% and 9% rates on that date. It covers items such as medicines, most food, water, books, accommodation and restaurant services (excluding alcohol).
What happened to the 5% and 9% VAT rates?
Both were abolished on 1 August 2025 and merged into the single 11% reduced rate. Any older reference to 5% or 9% (for example for housing) no longer applies in 2026 — check the current classification with ANAF.
When must a business register for VAT?
The VAT registration threshold rose to 395,000 RON of annual turnover from 1 September 2025. Below it, a small business can use the exemption regime. Confirm the current threshold and rules with ANAF before relying on them.
Official sources
Data last verified 2026-07-18 · tax year 2026 · 9 sourced values
Every rate, threshold and formula is read from a versioned dataset of official primary sources — no numbers are hardcoded. Values without a published 2026 primary source are flagged, never guessed.
4 sources
- PwC Worldwide Tax Summaries — Romania flat income tax 10% on salary income
- PwC Worldwide Tax Summaries — CAS (pension) employee 25% of gross
- SmartBill (referencing Codul Fiscal Art. 77) — Personal deduction: 20% of SMB, tapering over SMB..SMB+2000
- PwC Worldwide Tax Summaries — Romania VAT standard rate 21% (from 1 Aug 2025)
⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.
Romania tax guides
- How Income Tax Works in Romania (2026): Flat 10%, Personal Deduction and Dividends →
- Social Contributions in Romania (2026): CAS, CASS and CAM Rates Explained →
- Self-Employed Tax in Romania (2026): PFA Income Tax, CAS, CASS and Declaratia Unica →
- How VAT (TVA) Works in Romania (2026): 21% Standard Rate, 11% Reduced Rate and Registration →