Impozitul pe profit plătit în România, sub media Uniunii Europene. Topul țărilor din UE la taxarea firmelor și a dividendelor

Romania has one of the lowest corporate tax rates in the EU at 16%, significantly below the EU average of approximately 21%. Despite this low rate, actual tax revenues are among the lowest in the OECD due to various factors such as tax deductions and the informal economy. The effective tax burden on profits can be reduced through intercompany transactions, which may not always indicate profit shifting. The EU's parent-subsidiary directive helps avoid double taxation on dividends, allowing for potential tax exemptions. Romania's dividend tax rate increased to 16% in 2026, but certain conditions can allow for a zero percent rate for qualifying companies. Overall, the low corporate tax rate does not necessarily lead to higher tax revenues for the state.