When are the Corporate Income Tax (CIT) estimated payments due in Germany and Romania?

For Germany: Quarterly installment payments are due on the 10th day of March, June, September, and December.. For Romania: Quarterly installments should be paid by the 25th of the first month after the first, second, and third quarters..

What are the resident Withholding Tax (WHT) rates in Germany and Romania?

For Germany: 25/25/0. For Romania: 16/NA/NA.

What are the non-resident Withholding Tax (WHT) rates in Germany and Romania?

For Germany: 25/0/15. For Romania: 16/16/16.

What are the general VAT rates in Germany and Romania?

For Germany: 19. For Romania: 21.

What are the Capital Gain Tax (CGT) rates in Germany and Romania?

For Germany: Capital gains are subject to the normal corporate tax rate.. For Romania: Capital gains are constrained by the normal corporate income tax rate..

What are the Composite Effective Average Tax Rates in Germany and Romania?

For Germany: 26.59. For Romania: 14.41%.

What are the Composite Effective Marginal Tax Rates in Germany and Romania?

For Germany: 11.00. For Romania: 6.41%.

Corporate Tax Comparison

Germany vs Romania

Q: What are the general Corporate Income Tax (CIT) rates in Germany and Romania?

For Germany: Corporate income tax is 15%, plus a 5.5% solidarity surcharge on the corporate income tax, resulting in a combined rate of 15.825%. Trade tax applies separately and generally ranges from 8.75% to 20.3% depending on the municipality. According to legislative changes adopted in 2025, the corporation tax rate is planned to decrease to 14% in 2028, 13% in 2029, 12% in 2030, 11% in 2031, and 10% from 2032 onward, with the solidarity surcharge continuing to apply.. For Romania: 16.

Q: When are the Corporate Income Tax (CIT) returns due in Germany and Romania?

For Germany: July 31st (or extended to the end of February of the following year if the taxpayer instructs a professional tax advisor).. For Romania: If the accounting year is equal to the calendar year, the annual CIT declaration form should be due by March 25 of the following year; for cases where the accounting year is different from the calendar year, the annual CIT declaration form should be due on the 25th day of the third month after the end of the company's accounting year. Quarterly CIT declaration forms should be submitted by the 25th day of the next month for the first, second, and third quarters..

Q: When are the Corporate Income Tax (CIT) payments due in Germany and Romania?

For Germany: As stated in the assessment notice.. For Romania: The final payment of CIT is usually due on the 25th of the third month after the end of the company's fiscal year..

Compare Germany and Romania corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Germany: 4/02/2026 · Romania: 6/12/2026

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Germany

Romania

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Germany: 4/02/2026 · Romania: 6/12/2026

Corporate Income Tax (CIT)

Germany

Romania

General CIT Rate:

Corporate income tax is 15%, plus a 5.5% solidarity surcharge on the corporate income tax, resulting in a combined rate of 15.825%. Trade tax applies separately and generally ranges from 8.75% to 20.3% depending on the municipality. According to legislative changes adopted in 2025, the corporation tax rate is planned to decrease to 14% in 2028, 13% in 2029, 12% in 2030, 11% in 2031, and 10% from 2032 onward, with the solidarity surcharge continuing to apply.

General CIT Rate:

CIT Return Due Date:

July 31st (or extended to the end of February of the following year if the taxpayer instructs a professional tax advisor).

CIT Return Due Date:

If the accounting year is equal to the calendar year, the annual CIT declaration form should be due by March 25 of the following year; for cases where the accounting year is different from the calendar year, the annual CIT declaration form should be due on the 25th day of the third month after the end of the company's accounting year. Quarterly CIT declaration forms should be submitted by the 25th day of the next month for the first, second, and third quarters.

CIT Payment Due Date:

As stated in the assessment notice.

CIT Payment Due Date:

The final payment of CIT is usually due on the 25th of the third month after the end of the company's fiscal year.

CIT Estimated Payment Due Date:

Quarterly installment payments are due on the 10th day of March, June, September, and December.

CIT Estimated Payment Due Date:

Quarterly installments should be paid by the 25th of the first month after the first, second, and third quarters.

Withholding Tax (WHT)

Germany

Romania

Resident Withholding Tax (Dividend/Interest/Royalty):

25/25/0

Resident Withholding Tax (Dividend/Interest/Royalty):

16/NA/NA

None-Resident Withholding Tax (Dividend/Interest/Royalty):

25/0/15

None-Resident Withholding Tax (Dividend/Interest/Royalty):

16/16/16

Value-Added Tax (VAT)

Germany

Romania

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

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Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Germany

Romania

General Capital Gain Tax Rate:

Capital gains are subject to the normal corporate tax rate.

General Capital Gain Tax Rate:

Capital gains are constrained by the normal corporate income tax rate.

Effective Tax Rate (ETR)

Germany

Romania

Composite Effective Average Tax Rate:

26.59

Composite Effective Average Tax Rate:

14.41%

Composite Effective Marginal Tax Rate:

11.00

Composite Effective Marginal Tax Rate:

6.41%

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Germany vs Romania

Corporate Income Tax (CIT)

Withholding Tax (WHT)

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Effective Tax Rate (ETR)

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