Equities - rates, eligibility, availability of relief etc. - Romania

02.07.2020

Withholding Tax

Standard rate of withholding tax:

5%

Holding requirements/restrictions:

No

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