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Romania vs France
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

🇷🇴 Romania
vs
🇫🇷 France
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
10%
10% flat; potential graduated system under IMF/EU pressure
No change
0–45%
Surcharges normalized; inflation adjustment
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
5–19%
19% standard; possible increase for fiscal consolidation
No change
5.5–20%
Standard 20% maintained
No change

Corporate Tax Rate

Corporate Tax Rate
16%
16% maintained; micro regime tightening
No change
25%
Large company surcharge expired; flat 25%
No change

Capital Gains Tax

Capital Gains Tax
10%
10% flat; potential reform
No change
30%
PFU at 30% maintained
No change

Social Security & Payroll

Social Security / Payroll
~37.25%
Contribution reform pending; pension system deficit
No change
~45%
Contribution rates stable; healthcare costs rising
No change
State, Regional & Local Taxes

🇷🇴 RomaniaLocal & County Taxes

Romania's 41 counties (judeţe) and Bucharest municipality do not set income tax — this is nationally set. Municipalities levy local taxes including property tax (impozit pe clădiri, impozit pe teren) and vehicle tax (impozit pe mijloace de transport). Bucharest has higher property tax coefficients than rural areas. A micro-enterprise tax regime (1% or 3% on turnover) applies to small companies instead of standard CIT. Romania has had the EU's lowest flat income tax rate at 10%.

🇫🇷 FranceLocal & Regional Contributions

France's 18 regions and 96 metropolitan departments do not set income tax but levy business taxes (CFE; CVAE abolished 2024). Taxe foncière (property tax) is set by communes and has risen sharply. Taxe d'habitation was abolished for primary residences. Employers pay apprenticeship tax (0.68%) and professional training levies.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Romania vs France: Key Tax Differences (2026)

💰 Income Tax: 🇫🇷 France has a higher top income tax rate (10% vs 0–45%). 🇷🇴 Romania is more favourable for high earners.

🛒 VAT/Sales Tax: France has a higher consumption tax (5–19% vs 5.5–20%).

🏢 Corporate Tax: 🇷🇴 Romania offers a lower corporate rate (16% vs 25%), which can influence business location decisions.

📈 Capital Gains: 🇷🇴 Romania taxes investment gains at a lower rate (10% vs 30%), benefiting investors.

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All 🇷🇴 Romania comparisons →All 🇫🇷 France comparisons →