Romania VAT (TVA) calculator 2026

Add VAT to a net amount or remove it from a gross amount. Romania applies a standard rate of 21% (since August 2025) and a single reduced rate of 11%.

NetRON 100.00

VAT (21 %)RON 21.00

GrossRON 121.00

Dataset last reviewed 2026-08-16 · tax year 2026 · 13 documented values⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.

How this is calculated

Choose whether to add VAT to a net amount or remove it from a gross (VAT-inclusive) amount.
To add VAT: multiply the net by 1 plus the rate (×1.21 for the 21% standard rate). To remove VAT: divide the gross by 1 plus the rate.
Select the Romanian rate: 21% standard or 11% reduced.

FAQ

What are Romania's VAT rates in 2026?

The standard rate is 21% (raised from 19% on 1 August 2025). There is a single reduced rate of 11%, which replaced the former 5% and 9% rates on that date. It covers items such as medicines, most food, water, books, accommodation and restaurant services (excluding alcohol).

What happened to the 5% and 9% VAT rates?

Both were abolished on 1 August 2025 and merged into the single 11% reduced rate. Any older reference to 5% or 9% (for example for housing) no longer applies in 2026 — check the current classification with ANAF.

When must a business register for VAT?

The VAT registration threshold rose to 395,000 RON of annual turnover from 1 September 2025. Below it, a small business can use the exemption regime. Confirm the current threshold and rules with ANAF before relying on them.

Sources and verification

Dataset last reviewed 2026-08-16 · tax year 2026 · 13 documented values

Rates and thresholds use official primary sources where available, reputable secondary sources when primary access is unavailable, and clearly labelled derived formulas. Each value retains its verification status.

10 sources

PwC Worldwide Tax Summaries — Romania flat income tax 10% on salary income
Accace — Social Insurance Contribution (CAS) - 25%
PwC Worldwide Tax Summaries — CASS (health) employee 10% of gross
Government of Romania (gov.ro) — Nota de fundamentare, HG nr. 146/12.03.2026: 'In prezent, salariul de baza minim brut pe tara garantat in plata este stabilit la 4.050 lei lunar' (the pre-HG146 figure, in force since HG 1.506/2024)
Government of Romania / Monitorul Oficial (via ANAF legislatie) — HG nr. 146/12.03.2026, Art. 1 (Monitorul Oficial nr. 196/13.03.2026): 'Incepand cu data de 1 iulie 2026...salariul de baza minim brut pe tara garantat in plata...se stabileste...la suma de 4.325 lei lunar'
Agentia Nationala de Administrare Fiscala (ANAF) — Codul Fiscal Art. 77(4), as amended by Ordonanta 16/2022: base personal deduction table -- at income equal to the minimum wage, the 'fara persoane in intretinere' (no dependents) column is 20,00% din salariul minim
Agentia Nationala de Administrare Fiscala (ANAF), Directia Generala Regionala a Finantelor Publice Brasov — ANAF (DGRFP Brasov) amendment table, OUG 128/2024: Codul Fiscal Art. 148(1) as amended -- CAS due once annual net income '... a caror valoare anuala cumulata este cel putin egala cu 12 salarii minime brute pe tara'; Art. 148(2)(a) as amended sets the mandatory-minimum base at '12 salarii minime brute pe tara' for income in [12x, 24x) SMB
MMC Law (law firm alert on Legea 239/2025) — Legea 239/2025: 'plafonul pentru calculul contributiei de asigurari sociale de sanatate (CASS) a fost majorat de la 60 la 72 de salarii minime pe economie', applicable to income realized starting in fiscal year 2025
KPMG Tax NewsFlash — Romania: increase in VAT rate to 21%, effective 1 August 2025
PwC Worldwide Tax Summaries — Romania single reduced VAT rate 11% (from 1 Aug 2025; 5%/9% abolished)

⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.

Romania tax guides

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