Romania is one of the most advantageous jurisdictions in the European Union for optimising the tax burden. Not an “offshore” in the old sense, but a fully transparent, EU-recognised regime that allows you to legally reduce taxes, protect capital and work with European clients and banks. A properly opened company in Romania is an instrument that pays for itself within the first financial year.
From 2026 new tax legislation is in force in Romania — it has become simpler and more advantageous for entrepreneurs. Below we break down the specific instruments that work together: the type of company, the TVA (VAT) regime, the tax base, cryptocurrency operations, remote management.
Two types of company for your task
From 2026 new tax legislation is in force in Romania — it has become simpler and more advantageous for entrepreneurs. The type of company determines the rate, the turnover limit and the structural requirements.
Micro-enterprise (micro)
1% on turnoverturnover up to 100 000 €One of the lowest rates in the European Union. From 2026 the former restrictions on types of activity have been lifted — the regime is available to almost any business. Condition: at least one full-time employee.
Best for: Small and medium-sized business, investment, remote work, IT services, individual consulting.
Standard company (macro)
16% profit taxturnover above 100 000 € or at the founder’s choiceApplies when the micro threshold is exceeded or for those who choose the standard regime from the outset. Combines with TVA registration — this gives additional options for property transactions and commercial operations within the EU.
Best for: Large business, property transactions, export-import activity, working with European clients on TVA.
At a free consultation Alliance helps you choose the type of company and the tax regime for your specific task.
Buying property through a TVA-registered company
This is one of Romania’s strongest solutions for investors. The standard TVA rate in Romania is 21%. When buying property through a properly structured TVA-registered company, the taxare inversă (reverse charge) mechanism comes into play.
The 21% VAT on the transaction is not paid in cash — it is reflected in the return between TVA payers. For an investor-buyer this is a direct saving on the transaction that can be used for further operations.
Applicability depends on the type of property, the seller’s status and the structure of the transaction. At the consultation we calculate the benefit for your specific operation and compare it with the scenario of buying as an individual.
Tax base and calculations
In property transactions in Romania the tax base is determined through an expert valuation approved by a professional valuer — the raport de evaluare. This figure may differ from the commercial value of the property. A well-prepared valuation makes it possible to legally optimise the tax burden on the transaction, in full compliance with Romanian legislation.
Law 70/2015 works alongside this: between two individuals, official cash settlement is permitted up to 50 000 lei per transaction per day — the equivalent of around 10 000 €. The amount is recorded at the notary in sale and purchase transactions. Splitting the payment to get around the limit is prohibited — amounts above it are transferred through a bank account.
Alliance works with licensed valuers and supports the procedure from start to finish — from choosing the valuer and preparing the raport de evaluare to correctly structuring the settlement and observing bank compliance.
Passive income in the European Union
Through a Romanian company you can legally receive and formalise:
- Income from letting property — short-term and long-term
- Dividends from your own company (Romania’s dividend tax rate is one of the most competitive in the EU)
- Income from investments, securities and stock market operations
- Royalties, licence fees, IT services for foreign customers
This delivers not only optimisation but also an official European financial history, which is needed for banks, loans, visas and long-term residency.
Cryptocurrency operations
Romania is one of the EU jurisdictions with clear and transparent regulation of crypto-assets. Through a Romanian company with the right structure you can carry on legal crypto work: trading, exchange, services in the crypto sector, investment in digital assets.
From 2026 the tax rate on cryptocurrency income is 16%. All operations are accounted for in compliance with current EU rules and DAC8 automatic exchange of information.
Alliance helps build the structure and reporting with these rules in mind: choice of CAEN codes, accounting model, a partner bank ready to take on a crypto case.
Remote management and registered office
You do not need to live in Romania to own and manage a Romanian company. Alliance builds the structure so that you can:
- Sign documents remotely with an electronic signature
- Manage bank accounts online from anywhere in the world
- Delegate administrative and accounting services to Alliance as the management company
- Hold founders’ meetings remotely
- Submit invoices through the e-Factura system — from 2026 this is mandatory digital reporting for all companies in Romania
A company in Romania needs a registered office address. Alliance provides ready-made solutions — from a standard registered address in Constanța to a fully fledged showroom where you can hold client meetings, demonstrate goods and services, and present the company to partners. This is especially important for import-export activity and working with European clients.
How it looks in practice
Every business and every investor is a separate case. One client saves on a property purchase through TVA. Another builds a structure for dividends and passive income. A third moves a remote business into a European jurisdiction to work with European clients and banks. A fourth combines optimisation with obtaining a residence permit for themselves and their family.
At a free consultation Alliance goes through your specific situation, calculates concrete savings figures and proposes a structure that works for your task.
What next
Tax optimisation through a Romanian company is not a single decision but a structure: the type of company, the TVA regime, the property ownership scheme, the bank profile, reporting through e-Factura. Each element works on its own, but together they deliver a result that pays for itself within the first financial year.
Alliance Consulting runs the company turnkey: from registering the SRL and opening the account to supporting transactions, accounting and preparing residence permit documents. We will fix the goal and choose a specific tax model for your profile.