Romania continues to position itself as an attractive destination for large companies and multinational corporations during 2025. This country is favoring them with a competitive tax environment, legislative evolution that drives digitalization, and a market with significant investment opportunities. 

Tax aspects 

In 2025, among the most relevant changes, there is an increase in corporate income tax (CIT), rising from 8% to 10%. Furthermore, the turnover tax for companies with high incomes is gradually eliminated. Another novelty is the introduction of a special tax of 1%. This rate affects real estate assets for strategic sectors such as energy, agriculture, and communications. 

On the other hand, the legislation promotes a simplified regime for micro-enterprises whose annual income does not exceed 500,000 euros ($579.100). Romanian institutions would implement the reduced rate of 3%. 

Legal and payroll framework 

In the legal and labor sphere, Romania has advanced in the digitalization of its processes. Regarding this matter, the electronic management of citizenship procedures and the mandatory use of the RO e-Factura electronic invoicing system stand out. In this way, the Romanian tax authority improves transparency and fiscal control. 

Regarding payroll, the contribution and taxation systems continue to be competitive, with a fixed personal income tax of 10% and moderate social contributions. Labor legislation looks for maintaining an adequate balance between business flexibility and worker protection. 

Investment opportunities 

In terms of investment, the country is promoting an ambitious national plan with funding close to 100 billion euros until 2030. This program focuses on infrastructure, renewable energies, digital technology, and health. Meanwhile, sectors such as advanced manufacturing, clean energies, and information technologies have tax incentives and subsidies. These tax benefits are especially allocated to projects that promote job creation in less developed areas where the per capita GDP is below the national average. 

The main foreign direct investment zones are Bucharest, Cluj-Napoca, and Timisoara. These municipalities benefit from a qualified workforce and competitive costs. 

Conclusion 

For multinational corporations, Romania represents a strategic platform in Eastern Europe that combines an attractive tax environment, a legal framework evolving towards digitalization, and ample investment opportunities with state support. Understanding these factors is key to capitalizing on sustainable growth in the region. 

Therefore, if you are interested in efficient and secure management in Romania, do not hesitate to contact us. At Auxadi, we present ourselves as an extension of your finance department thanks to our tax experts in Romania or any of the more than 50 jurisdictions where we operate. 

We invite you to contact us via our form for a personalized consultation. 

At Auxadi, we offer comprehensive services in accounting, tax, payroll, transfer pricing and corporate legal services to multinationals and funds. With experience since 1979 and a presence in over 50 countries, including 22 proprietary subsidiaries, our advanced technological platform and proven methodology enable us to guarantee efficient management in compliance with local regulations.