RO · N 44°26′ · E 26°06′
Romania
Mainland Chinese and Hong Kong investors can use a Romanian SRL to enter the EU market for local sales, sourcing, or service delivery. It may be wholly foreign-owned; the standard corporate tax rate is 16%, while qualifying businesses may use the micro-company regime.
A flexible SRL gateway to the EU market.
Limited liability company (Societate cu Răspundere Limitată, SRL)
Talk to an advisorKey points on one page.
- Tax
- Standard CIT 16%; qualifying micro-companies pay 1% of revenue; large in-scope groups face a 15% minimum tax.
- Shareholders and directors
- 1–50 shareholders; min. 1 director; no shareholder or director nationality or residency requirement.
- Share capital
- Min. RON 500 for a new SRL; RON 5,000 after annual net turnover exceeds RON 400,000.
- Local requirements
- Romanian registered office required; no local director or secretary; open a payment account within 60 working days.
- Annual maintenance
- File accounts within 150 days of year-end; CIT return by 25 June; audit depends on thresholds.
- Incorporation timeline
- Approx. 1–2 weeks; foreign-document authentication or sector approval can extend this.
- Public disclosure
- Shareholder and director identities are public; UBO-register access is limited to legitimate-interest users.
Facts last checked · 2026-10-23
This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.
References (6)›
- 01PwC Worldwide Tax Summaries — Romania: Taxes on corporate income
- 02PwC Romania — Fiscal Package 2: Law No. 239/2025
- 03DLA Piper — Global Expansion Guide: Romania
- 04Dentons — Romania FDI Screening Regime Amended
- 05Accace — Financial statements and reporting in Romania
- 06Kyckr — Beneficial Ownership Registers in the EU
02 · Advantages
Why Romania
- 01May be 100% foreign-owned, with no local-resident director requirement
- 02EU single-market access for local operations and cross-border services
- 03Qualifying micro-companies may use 1% revenue tax; standard CIT is 16%
03 · Requirements
Formation requirements
- Reserve the company name with ONRC; articles state CAEN Rev. 3 activities
- Provide a Romanian registered office and beneficial-owner declaration
- Corporate shareholder documents require apostille or legalisation and certified Romanian translations
04 · Compliance
Annual compliance
- Have shareholders approve annual accounts and file them on time
- Handle quarterly filings and the annual income-tax return under the applicable regime
- Update the register promptly after beneficial-owner, address, or management changes
After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.
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