Germany vs Romania

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.

16

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

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.

As stated in the assessment notice.

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

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

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

25/25/0

16/NA/NA

25/0/15

16/16/16

19

21

Capital gains are subject to the normal corporate tax rate.

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

26.59

14.41%

11.00

6.41%