Quick answer — Romanian SRL at a glance. A Romanian SRL (limited liability company) can usually be registered online with the Trade Register in about one to two weeks. Small SRLs that meet the conditions, including a turnover cap and at least one employee, can pay micro-enterprise tax on turnover instead of 16% tax on profit. From 2026, the micro regime is limited to companies with up to €100,000 of revenue in the previous year and taxes revenue at 1%, and dividends paid to individuals are taxed at 16%.
Romania became popular with remote developers and consultants thanks to its micro-enterprise regime: a small company could pay a low percentage of its turnover rather than tax on profit. For years, that made a Romanian SRL one of the cheapest EU companies to run.
That picture has changed. Romania has cut the micro-regime turnover ceiling several times, tightened the conditions and raised dividend tax as part of its budget consolidation. The micro regime still exists and can still be attractive for small companies, but it is no longer the simple, almost universal option it once was. Any founder considering Romania today needs to work from the current year's rules, not last year's blog posts.
An SRL run from another high-tax country, with no Romanian employee and no local activity, is unlikely to qualify for the micro regime and exposed to residence claims at home. It is also not designed for locally employed workers or settled expats.
Still comparing EU options? See the best EU country to start a company.
The micro-regime ceiling was cut from €500,000 to €250,000 for 2025, and to €100,000 for 2026, with a 1% rate on revenue. Confirm the other conditions with your accountant before choosing the regime.
If you want a simple flat tax without turnover conditions, compare the flat-tax EOOD in Bulgaria. For the lowest EU headline rate on profit, see the Hungarian Kft setup costs.
A Romanian SRL is resident in Romania because it is registered there. The micro regime's employee condition means it also tends to have more real substance than a typical remote-run company, which helps defend its residence.
To stay in the micro regime, the SRL must have at least one employee. For a founder living abroad, this usually means hiring a real person in Romania, such as an assistant, developer or office manager. A sham employment contract is a risk both for the micro regime and for labour law compliance. If the condition stops being met, the company moves to the 16% profit tax.
If you live in another country and take the key decisions from there, that country may claim the SRL is effectively managed on its territory, or that it has a permanent establishment there. Local staff, a Romanian director or administrator and locally held decision meetings all support the company's Romanian position.
Romania treats you as tax resident if you spend more than 183 days there in a 12-month period, or if your centre of vital interests is there. Romanian residents pay 10% personal income tax on most income, plus health and social contributions under the applicable rules. If you live elsewhere, your country of residence taxes the dividends, usually with credit for the Romanian dividend tax under a treaty.
As an EU member, Romania applies CFC rules, and so does your country of residence if it is in the EU. A company paying tax on turnover may be compared against the profit-based rate in your country to decide whether it is low-taxed.
A Romanian SRL is inexpensive to register: typically €500–1,500 through a provider, and €1,000–3,000 a year for accounting, excluding the cost of the required employee if you use the micro regime.
Amounts are indicative; confirm current fees with the National Trade Register Office.
The micro regime pays off for high-margin businesses because it taxes turnover, not profit:
Add the cost of the employee you need to qualify, and the dividend tax when profits are paid out. For many solo founders who would hire only to meet the condition, the standard regime or another jurisdiction may now be cheaper.
Plan for one to two weeks to register an SRL online, plus time to prepare documents from abroad and to open a bank account.
Romanian banks open accounts for foreign-owned SRLs, but many want the administrator to attend in person or by video and to understand the business, its clients and the source of funds. EU payment institutions are a common addition for international payments.
The Romania Business Bank Comparison Guide compares the main options for SRLs owned by non-residents — get it when you start your Romanian setup with Heavnn.
It is an optional regime for small companies that taxes turnover instead of profit, at 1% of revenue. Companies must not have exceeded €100,000 of revenue in the previous year, have at least one employee and meet other conditions. The ceiling was cut sharply in 2025 and again for 2026.
Companies outside the micro regime pay 16% corporate income tax on taxable profit.
Yes. Non-residents can own 100% of an SRL and act as its administrator. You need a registered office in Romania, and documents signed abroad must be notarised, apostilled and translated.
Yes. A micro-enterprise must have at least one employee. If it stops meeting this condition, it must move to the standard 16% profit tax.
Romania withholds dividend tax on distributions to individuals. The rate was raised to 10% in 2025 and to 16% from 2026. Non-residents may benefit from a lower treaty rate and are then taxed in their country of residence.
Romania can still be very efficient, but only with this year's rules and a real local setup. Heavnn checks the micro-regime conditions against your numbers before you register.
Start your Romanian SRL with Heavnn →
This guide is general information, not tax or legal advice. Rates and fees are indicative as of October 2026.
