No.

Country

Romanian Fiscal Code

1 Albania
2 Algeria
3 Armenia
4 Azerbaidjan
5 Australia
6 Austria
Austria (new)
7 Bangladesh
8 Belarus
9 Belgium
Belgium (new)
10 Bulgaria
11 Canada
Canada (new)
12 China
13 Costa Rica
14 Croatia
15 Cyprus
16 Czech Republic
17 Denmark
18 Ecuador
19 Egypt
20 Estonia
21 Etiopia
22 Finland
Finland (new)
23 France
24 Georgia
25 Germany
Germany (new)
26 Greece
27 Hungary
28 India
29 Indonesia
30 Iran
31 Ireland
32 Iceland
33 Israel
34 Italy
35 Japan
36 Jordan
37 Kazakhstan
38 Korea North
39 Korea South
40 Kuwait
41 Latvia
42 Lebanon
43 Lithuania
44 Luxembourg
45 Macedonia
46 Malaysia
47 Malta
48 Morocco
Morocco (new)
49 Mexico
50 Moldova
51 Namibia
52 Netherlands
Netherlands (new)
53 Nigeria
54 Norway
55 Pakistan
Pakistan (new)
56 Philippines
57 Poland
58 Portugal
59 Qatar

Treaty
applicable
since
01.ian.96
01.ian.97
01.ian.98
01.ian.05
01.ian.02
01.ian.78
01.ian.07
01.ian.89
01.ian.99
01.ian.78
01.ian.99
01.ian.96
01.ian.78
01.ian.05
01.ian.93
not in force
01.ian.97
01.ian.83
01.ian.95
01.ian.74
01.ian.97
01.ian.82
01.ian.06
not in force
01.ian.79
01.ian.01
01.ian.75
01.ian.00
01.ian.72
01.ian.04
01.ian.96
01.ian.96
01.ian.88
01.ian.00
01.ian.08
01.ian.01
01.ian.09
01.ian.99
01.ian.79
01.ian.78
01.ian.85
01.ian.01
01.ian.01
01.ian.95
01.ian.92
01.ian.03
01.ian.98
01.ian.03
01.ian.96
01.ian.03
01.ian.85
01.ian.97
01.ian.87
01.ian.07
01.ian.02
01.ian.97
01.ian.00
01.ian.80
01.ian.00
01.ian.94
01.ian.82
01.ian.80
01.ian.02
01.ian.98
01.ian.96
01.ian.00
01.ian.04

Interest

(%)

16*
10
15
10
8
10
10
0-3
10
10
15
10
15
15
10
10
10
10
10
7
10
10
15
10
15
10
5
10
10
10
0-3
10
15
15
12,5
8
0-3
3
5-10
10
10
12,5
10
10
0-10
1
10
5
10
0-10
10
0-
15
5
10
10
15
10
15
10
0-3
12,5
10
10
10
10-15
10
10
3

Dividends
(%)

Royalties
(%)

16*
10-15
15
5-10
5-10
5-15
15
0-5
10-15
10
10
5-15
10-15
15
5-15
10
5-15
5
10
10
10-15
15
10
10
10
10
5
10
8
10-15
5-15
25-45
5-15
15-20
12,5-15
10
3
5-10
15
10
10
15
10
10
7-10
1
10
5
10
5-15
5
10
5-30
15
10
10
10
15
10-15
0-5-15
12,5
10
5-10
10
10-15
5-15
10-15
3

16*
15
15
10
10
10
10
3
10
15
10
5
15
15-10
5-10
7
10
10
5
10
10
10
15
10
15
10
2,5- 5
10
5
10
3
7-5
10
22.5
12,5-15
10
3-0
5
10
10
15-10
15
10
10
7-10
20
10
5
10
10
10
12
5
10
10
15
10-15
15
10
0-3
12,5
10
12,5
12,5
10-15-25
10
10
5

Commissions (%)
16
15
N/A
15
N/A
N/A
N/A
N/A
N/A
N/A
5
5
N/A
N/A
N/A
5
5
N/A
5
N/A
4
10
15
2
N/A
3
N/A
N/A
5
N/A
N/A
5
5
5
10
N/A
N/A
N/A
N/A
5
N/A
15
10
N/A
10
N/A
2
N/A
2
5
N/A
Internal law

10
N/A
10
N/A
N/A
N/A
5
N/A
RO internal law
4
10
10
N/A
10
N/A
3

Enforcement
date
01.ian.04
20.oct.95
11.iul.96
24.aug.97
29.ian.04
11.apr.01
10.ian.79
01.feb.06
21.aug.88
15.iul.98
03.oct.78
17.oct.98
12.oct.95
29.dec.80
31.dec.04
05.mar.92
28.nov.96
08.nov.82
10.aug.94
28.dec.77
22.ian.96
05.ian.81
29.nov.05
27.dec.78
04.feb.00
27.sep.75
15.mai.99
01.nov.75
17.dec.03
07.apr.95
14.dec.95
14.nov.87
13.ian.99
30.oct.07
29.dec.00
01.aug.08
21.iun.98
06.feb.79
09.apr.78
02.aug.84
21.apr.00
25.aug.00
06.oct.94
05.oct.94
28.nov.02
06.apr.97
15.iul.02
08.dec.95
16.aug.02
07.apr.84
16.aug.96
30.aug.87
15.aug.06
15.aug.01
10.apr.96
05.aug.99
05.dec.80
29.iul.99
18.apr.93
27.sep.81
20.mar.80
13.ian.01
27.nov.97
15.sep.95
14.iul.99
06.iul.03

Official
Gazette
927/2003
302/1994
69/1995
156/1997
687/2003
150/2001
64/1978
1034/2005
37/1987
200/1998
34-35/1977
262/1996
.07/1995
97/1979
1043/2004
.10/1992
19 / 1992
271/1996
66/1982
157/1994
118/1997
294/1992
84/1980
1126/2004
1057/2004
16/1978
642/1999
171/1974
132/1999
197/1973
73/2002
46/1992
306/ 1994
37/1987
104/1998
401/2002
626/2000
589/2008
86/1998
34-35/1977
69/ 1976
51/1984
109/2000
301/2000
96 / 1994
57/ 1993
841/2002
62/ 1996
393/2002
299/ 1994
473/2002
106/ 83
144/ 96
99/ 1982
161/2004
372/2001
127/ 1995
188/1999
84/ 1980
251/ 1999
58/ 1993
19/ 1981
97/ 1979
632/2000
64/1995
7/ 1995
194/1999
150/2001

No. and date of

the law
571/2003
86 /1994
25/1995
121/1997
366/2003
85/2001
254/1978
333/2005
221/1987
102/1998
82/1977
126/1996
5/1995
418/1979
450/2004
5/1992
9/1992
127/1996
261/1982
37/1994
389/1977
111/1992
316/1980
449/2004
448/2004
61/1978
201/1999
240/1974
45/1999
625/1973
29/2002
25/1992
91/1994
221/1987
50/1998
279/2002
208/2000
139/2008
39/1998
82/1977
213/1976
215/1984
11/2000
104/2000
18 /1994
5/1993
606/2002
10/1996
278/2002
85/1994
306/2002
482/1983
61/1996
404/1982
5/2004
331/2001
60/1995
61/1999
316/1980
85/1999
10/1993
67/1981
418/1979
212/2000
23/1995
iun.95
63/1999
84/2001

No.

Country

Romanian Fiscal Code

60 Russian Federation
61 San Marino
62 Saudi Arabia
63 Singapore
64 Slovakia
65 Slovenia
66 South Africa
67 Spain
68 Sri Lanka
69 Sudan
Sudan (new)
70 Sweden
71 Switzerland
Switzerland (prot)
72 Syria
73 Tadjikistan
74 Thailand
75 Tunisia
76 Turkey
77 U. Arab. Em.
78 UK
79 Ukraine
80
81
82
83
84
85

United States
Uzbekistan
Vietnam
Yugoslavia
Yugoslavia (new)
Zambia

Treaty
applicable
since

Interest

(%)

16*
01.ian.96
15
01.ian.09
3
01.ian.13
5
01.ian.03
5
01.ian.96
10
01.ian.04
5
01.ian.96
15
01.ian.80
10
01.ian.86
10
not in force
10
01.ian.09
5
01.ian.78
10
01.ian.94
10
01.ian.13
0- 5
01.ian.92
7,5
01.ian.10
10
01.ian.98 10-20-25
01.ian.90
10
01.ian.89
10
01.ian.97
3
01.apr.76
10
01.ian.98
10
01.ian.74
01.ian.98
01.ian.97
01.ian.89
01.ian.98
01.ian.93

10
10
10
7,5
10
10

Dividends
(%)
16*
15
0-5-10
5
5-0
10
5
15
10-15
12,5
5
5-10
10
10
0-15
Internal law
5-10
15-20
12
15
3
10-15
10-15
10
10
15
5
10
10

Royalties
(%)

Commissions (%)

Enforcement
date

16*
10
3
10
5
10-15
5
15
10
10
10
5
10
0-10
0-10
15-10
10
15
12
10
0-3
15-10
10-15

16
N/A
N/A
N/A
N/A
N/A
N/A
N/A
5
10
15
N/A
10
N/A
N/A
15
N/A
10
4
6
3
12,5
N/A

01.ian.04
11.aug.95
26.ian.08
01.iul.12
28.nov.02
29.dec.95
28.mar.03
29.oct.95
26.iun.80
28.feb.86

15-10
10
15
10
10
15

N/A
N/A
N/A
10
10
N/A

Official
Gazette

No. and date of

the law

30.ian.08
08.dec.78
27.dec.94
06.iul.12
07.nov.91
17.feb.09
03.apr.97
19.ian.89
15.sep.88
23.ian.96
22.nov.76
17.nov.97

927/2003
158/1994
13/2008
917/2011
580/2002
315/ 1994
105/2003
199/1994
97/ 1979
27/ 1985
19/ 1981
13/2008
104/ 1978
200/1994
934/2011
9/ 1988
110/2009
18/ 1997
60/ 1987
61/ 1986
262/1993
13/1976
272/ 1996

571/2003
38/1994
384/2007
259/2011
475/2002
96/1994
55/2003
59/1994
418/1979
149/1985
67/1981
386/2007
432/1978
60/1994
261/2011
40/1988
16/2009
3/1997
326/1987
331/1986
74/1993
26 /1976
128/1996

26.feb.76
17.oct.97
24.apr.96
21.oct.88
01.ian.98
29.oct.92

168/ 1974
46/ 1997
56/ 1996
61/ 1986
155/ 1997
51/ 1984

238/1974
26/1997
6/1996
331/1986
122/1997
215/1984

specific exemptions provided for payments made between legal entities under the provisions of EU Parent-Subsidiary and Interest & Royalty Directives

Interest
When the goods or merchandise are sold on credit and in other cases.
When the interests are paid to a financial institution
0% as long as the internal legislation does not stipulate withholding tax on interest paid to non residents
See treaty.
Dividends
When the participation to the share capital of the company which pays the dividends is >= 25%.
(Exceptions: Australia, Bangladesh, Canada (new), Germany (new) >= 10%, Pakistan >= 20%, Hungary >= 40%, Greece >= 45%, San Marino >=50)
In all other cases
See treaty
First quota applicable for Romania, the second for Greece/Malta
When the participation to the share capital of the company which pays the dividends is >= 10%.
For Portugal the lower rate applies where the shareholdings for prior 2 years is at 25%.
As long as Singapore internal law does not stipulateWHT on dividends paid to non residents, dividends paid to a Romanian resident are exempt.
Royalties
For industrial royalties
For cultural royalties
As long as the internal legislation does not stipulate withholding tax on royalties paid to non residents
See treaty
For copyright and other literary or artistic works as well as for software licences, patents and know-how.
Commissions
N / A article 7 "Business profits" of the DTT applies
0% as long as the Polish internal legislation does not stipulate withholding tax on commissions