VAT rate snapshot
VAT in Romania
Romania has used a 21% standard rate and a single 11% reduced rate since 1 August 2025.
Snapshot effective on . Last checked .
| Standard rate | 21% |
|---|---|
| Reduced and special rates | 11% |
| Currency | RON |
Worked example
100.00 net plus 21% VAT comes to lei 121.00.
A lei 100.00 gross price splits into lei 82.64 net and lei 17.36 VAT.
Try the VAT calculatorHow to use the Romania rates
Use 21% when you need a quick calculation at the headline rate. Do not choose one of the other rates from its percentage alone. The product or service must meet the definition in the local rules, and zero-rated and exempt supplies have different consequences for input tax.
This snapshot covers national headline rates. Regional rates, temporary measures, place-of-supply rules and transaction dates can change the result. The worked example is arithmetic only and does not classify a sale.
Official source: Romanian tax authority: 2026 VAT return rates. Check that source for the category and transaction date before you invoice or file.