What are the general Corporate Income Tax (CIT) rates in Romania and Austria?

For Romania: 16. For Austria: 23 (by 2022, this ratio will be 25%, by 2023, it will be 24%).

When are the Corporate Income Tax (CIT) payments due in Romania and Austria?

For Romania: The final payment of CIT is usually due on the 25th of the third month after the end of the company's fiscal year.. For Austria: The final settlement should take place after the annual assessment (payment should be due one month after the assessment)..

What are the resident Withholding Tax (WHT) rates in Romania and Austria?

For Romania: 16/NA/NA. For Austria: 0 or 23/ 0 or 23/ 0.

What are the non-resident Withholding Tax (WHT) rates in Romania and Austria?

For Romania: 16/16/16. For Austria: 23/0/20.

What are the general VAT rates in Romania and Austria?

For Romania: 21. For Austria: 20.

What are the Capital Gain Tax (CGT) rates in Romania and Austria?

For Romania: Capital gains are constrained by the normal corporate income tax rate.. For Austria: Capital gains are subject to the normal corporate income tax rate constraints..

What are the Composite Effective Average Tax Rates in Romania and Austria?

For Romania: 14.41%. For Austria: 22.91%.

What are the Composite Effective Marginal Tax Rates in Romania and Austria?

For Romania: 6.41%. For Austria: 21.96%.

Corporate Tax Comparison

Romania vs Austria

Q: When are the Corporate Income Tax (CIT) returns due in Romania and Austria?

For Romania: If the accounting year is equal to the calendar year, the annual CIT declaration form should be due by March 25 of the following year; for cases where the accounting year is different from the calendar year, the annual CIT declaration form should be due on the 25th day of the third month after the end of the company's accounting year. Quarterly CIT declaration forms should be submitted by the 25th day of the next month for the first, second, and third quarters.. For Austria: Usually: June 30 of the next year; if submitted by a registered tax advisor: March 31 of the second year..

Q: When are the Corporate Income Tax (CIT) estimated payments due in Romania and Austria?

For Romania: Quarterly installments should be paid by the 25th of the first month after the first, second, and third quarters.. For Austria: Installment payments by quarter..

Compare Romania and Austria corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Romania: 6/12/2026 · Austria: 3/24/2026

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Romania

Austria

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Romania: 6/12/2026 · Austria: 3/24/2026

Corporate Income Tax (CIT)

Romania

Austria

General CIT Rate:

23 (by 2022, this ratio will be 25%, by 2023, it will be 24%)

CIT Return Due Date:

If the accounting year is equal to the calendar year, the annual CIT declaration form should be due by March 25 of the following year; for cases where the accounting year is different from the calendar year, the annual CIT declaration form should be due on the 25th day of the third month after the end of the company's accounting year. Quarterly CIT declaration forms should be submitted by the 25th day of the next month for the first, second, and third quarters.

CIT Return Due Date:

Usually: June 30 of the next year; if submitted by a registered tax advisor: March 31 of the second year.

CIT Payment Due Date:

The final payment of CIT is usually due on the 25th of the third month after the end of the company's fiscal year.

CIT Payment Due Date:

The final settlement should take place after the annual assessment (payment should be due one month after the assessment).

CIT Estimated Payment Due Date:

Quarterly installments should be paid by the 25th of the first month after the first, second, and third quarters.

CIT Estimated Payment Due Date:

Installment payments by quarter.

Withholding Tax (WHT)

Romania

Austria

Resident Withholding Tax (Dividend/Interest/Royalty):

16/NA/NA

Resident Withholding Tax (Dividend/Interest/Royalty):

0 or 23/ 0 or 23/ 0

None-Resident Withholding Tax (Dividend/Interest/Royalty):

16/16/16

None-Resident Withholding Tax (Dividend/Interest/Royalty):

23/0/20

Value-Added Tax (VAT)

Romania

Austria

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Romania

Austria

General Capital Gain Tax Rate:

Capital gains are constrained by the normal corporate income tax rate.

General Capital Gain Tax Rate:

Capital gains are subject to the normal corporate income tax rate constraints.

Effective Tax Rate (ETR)

Romania

Austria

Composite Effective Average Tax Rate:

14.41%

Composite Effective Average Tax Rate:

22.91%

Composite Effective Marginal Tax Rate:

6.41%

Composite Effective Marginal Tax Rate:

21.96%

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Romania vs Austria

Corporate Income Tax (CIT)

Withholding Tax (WHT)

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Effective Tax Rate (ETR)

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