Equities – rates, eligibility, availability of relief etc. – Romania
Withholding tax
Standard rate of withholding tax: | 8% a | Holding requirements/restrictions: | No |
a. 5% until 31 December 2022
Availability of relief
Click on the image to view the diagram showing the availability of relief at source and/or quick reclaim of withholding tax on income from Romanian equities.
Eligible beneficial owners | Relief at source | Quick refund | Standard refund |
Residents of Double Taxation Treaty (DTT) countries | Yes | No | No |