VAT Calculator Romania
Calculate VAT instantly — add or extract VAT from any amount. Rates: 21% standard, 11% reduced, 9% housing (transition until 31.07.2026).
VAT Rates in Romania 2026 (Law 141/2025, effective 01.08.2025)
| Rate | Type | Applies to |
|---|---|---|
| 21% | Standard | Most goods and services (from 01.08.2025) |
| 11% | Reduced | Food, medicine, water, thermal energy, books, restaurants, hotels |
| 9% | Housing transition | Homes ≤120 sqm and ≤600,000 RON, preliminary contract signed before 01.08.2025, delivery by 31.07.2026 |
What is VAT (Value Added Tax)?
VAT (Value Added Tax) is an indirect tax applied in Romania on goods and services. It is regulated by the Fiscal Code (Law 227/2015) and applies at each stage of the production and distribution chain.
From August 1, 2025, according to Law 141/2025, two main VAT rates apply in Romania: 21% (standard rate, previously 19%) and 11% (unified reduced rate for food, medicine, water, thermal energy, books, restaurants, hotels — previously 9% and 5%). A transitional rate of 9% remains applicable for the delivery of homes ≤120 sqm and ≤600,000 RON, but only if the preliminary contract was signed before August 1, 2025, and delivery occurs by July 31, 2026.
Companies registered as VAT payers are obliged to collect VAT on sales and have the right to deduct VAT paid on purchases. The VAT registration threshold in Romania is 395,000 RON annual turnover (equivalent to ~88,500 EUR), effective from September 1, 2025.
VAT is harmonized at the European Union level through Directive 2006/112/EC, and the minimum standard rate at EU level is 15%.