VAT rates in Romania
| Rate | Type |
|---|---|
| 21% | Standard |
| 11% | Reduced |
Rates as of October 1, 2026. Zero rates and exemptions are not listed. Which rate applies depends on the exact product, so check with the tax authority of Romania before you invoice.
Recent change: On August 1, 2025, the standard rate rose from 19% to 21%, and the 5% and 9% rates were merged into one 11% rate.
The standard rate of 21% is the 15th highest of the 30 European countries on this site, shared with 6 others. See the rates of every country to compare.
VAT on common amounts in Romania
Net amounts in RON with the VAT and the gross total at 21%, and the gross total at the reduced rate of 11%.
| Net | VAT 21% | Gross 21% | Gross 11% |
|---|---|---|---|
| RON 10.00 | RON 2.10 | RON 12.10 | RON 11.10 |
| RON 20.00 | RON 4.20 | RON 24.20 | RON 22.20 |
| RON 50.00 | RON 10.50 | RON 60.50 | RON 55.50 |
| RON 100.00 | RON 21.00 | RON 121.00 | RON 111.00 |
| RON 250.00 | RON 52.50 | RON 302.50 | RON 277.50 |
| RON 500.00 | RON 105.00 | RON 605.00 | RON 555.00 |
| RON 1,000.00 | RON 210.00 | RON 1,210.00 | RON 1,110.00 |
| RON 5,000.00 | RON 1,050.00 | RON 6,050.00 | RON 5,550.00 |
Taking VAT out of a price in Romania
Divide the gross price by 1 plus the rate. A price of RON 121.00 including 21% VAT is RON 121.00 ÷ 1.21 = RON 100.00 net, so the VAT is RON 21.00. Taking 21% off RON 121.00 would give RON 95.59, which is too low, because the VAT was charged on the net price.
Romania compared with its neighbors
Buying from abroad? The currency converter turns a RON price into your currency. In the US, sales tax works differently, and the sales tax calculator has every state rate.
Frequently asked questions
What is the VAT rate in Romania?
The standard VAT rate is 21%. Reduced rates of 11% apply to certain goods and services. These are the rates as of October 1, 2026.
How do I remove 21% VAT from a price?
Divide the gross price by 1.21. For example, RON 121.00 including VAT is RON 100.00 before VAT, so the VAT is RON 21.00.
What is VAT called in Romania?
In Romania, VAT is called TVA (taxa pe valoarea adăugată). On invoices it appears with the rate next to it, for example "21%", and the net amount, the tax and the gross total are listed separately.