Romania
Romania is one of Europe's best-kept secrets for expats. The 1-3% micro-enterprise regime on turnover is among the most attractive on the continent. With a very low cost of living, some of the world's fastest internet and proximity to the EU, Bucharest and Cluj-Napoca attract more and more freelancers and tech entrepreneurs.
Taxation
Income tax brackets
| Bracket | Rate |
|---|---|
| 0 € → unlimited | 10 % |
Corporate tax
16 %
Capital gains
16 %
VAT
0 %
Special regime : Micro-entreprise (1-3 % du CA)
Les micro-entreprises roumaines (CA sous 500 000 EUR) peuvent opter pour un impot sur le chiffre d'affaires de 1 % (avec au moins 1 salarié) ou 3 % (sans salarié). Ce régime est extrêmement avantageux pour les sociétés de services à forte marge.
Illimitée tant que le CA reste sous 500 000 EUR
Société roumaine avec un CA annuel inférieur à 500 000 EUR. Au moins 1 salarié pour le taux de 1 %. Pas d'activités exclues (banque, assurance, jeux de hasard).
- Impot de 1 % du CA avec au moins 1 salarié
- Impot de 3 % du CA sans salarié
- Comptabilité simplifiée par rapport au régime normal
- Dividendes taxés à 8 % seulement
Visa options
Permis de séjour UE (libre circulation)
residenceDuration: Illimitée (citoyen UE)
Cost: Gratuit (enregistrement environ 15 EUR)
Requirements: En tant que citoyen français, libre circulation et installation en Roumanie. Enregistrement aupres des autorités locales apres 3 mois de séjour.
Création de SRL (société roumaine)
entrepreneurDuration: Permis de séjour lié à l'activité
Cost: Environ 200-500 EUR (frais de création tout compris)
Requirements: Capital social minimum de 200 RON (environ 40 EUR). Siege social en Roumanie. Enregistrement au registre du commerce.
Living in Roumanie
Popular locations among expatriates
Cost of living
Comparison with the French average (vertical line)
Single person
Couple
City center rent
Outside city center rent
The cost of living in Romania is one of the lowest in the EU. A single person can live on €700/month excluding rent in Bucharest. Rents are very affordable. Food and transport are cheap. Value for money is exceptional for an EU country.
Settling in Roumanie
Practical indicators to prepare your relocation
Safety & stability
Procedures
Start a business
As an EU citizen, settling in Romania is straightforward: registration with local authorities suffices. Setting up an SRL (company) is fast and cheap (€40 minimum capital). Bucharest and Cluj-Napoca have dynamic tech scenes with modern coworking spaces. Romanian is a Romance language, easy to learn for French/Italian/Spanish speakers. The international community is growing.
Romania's public health system is free for affiliates but suffers from chronic underinvestment and uneven quality. Private hospitals in Bucharest and Cluj (MedLife, Regina Maria) offer good-level care at very accessible prices. Many Romanians and expats opt for private. Private health insurance costs €20-50/month.
Quality of life
Romania offers ultra-fast internet (fibre rolled out massively), varied landscapes (Carpathians, Black Sea, Danube Delta) and a Latin culture. Romanian is a Romance language. The international community is present. The country is safe in major cities.
Pros and cons
Advantages
- Micro-enterprise at 1-3% of turnover, among the lowest in Europe
- Ultra-fast internet (top 5 worldwide)
- Very low cost of living (EU member)
- Romance language, large international community
Disadvantages
- Road and rail infrastructure still limited
- Public health system of uneven quality
- Harsh winters (continental)
- High social charges for employees (~35%)
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Verified on January 15, 2025All data on this page comes from public and institutional sources.
FAQ
What is the tax rate in Romania?
The top marginal income tax rate in Romania is 10%. The corporate tax rate is 16%. A special regime exists: Micro-entreprise (1-3 % du CA).
What is the cost of living in Romania?
The monthly cost of living for a single person in Romania is approximately 700 EUR (excluding rent). City center rent costs around 450 EUR per month.
Is there a tax treaty between the United Kingdom and Romania?
Check HMRC for the current status of the tax treaty between the United Kingdom and Romania.
These results are estimates.
The data presented are estimates and do not constitute tax advice. Consult a professional for your personal situation.