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

For Romania: 16. For Liechtenstein: 12.5.

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

For Romania: 16/NA/NA. For Liechtenstein: 0.

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

For Romania: 16/16/16. For Liechtenstein: 0.

What are the general VAT rates in Romania and Liechtenstein?

For Romania: 21. For Liechtenstein: 8.1.

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

For Romania: 14.41%. For Liechtenstein: .

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

For Romania: 6.41%. For Liechtenstein: .

Corporate Tax Comparison

Romania vs Liechtenstein

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

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 Liechtenstein: July 1st (may be postponed).

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

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 Liechtenstein: Within 30 days of receiving the evaluation..

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

For Romania: Quarterly installments should be paid by the 25th of the first month after the first, second, and third quarters.. For Liechtenstein: Under normal circumstances, CIT expected payments will not be due. Exceptions: If the application date is extended beyond June 30th, temporary invoices will be provided based on the last assessment..

Q: What are the Capital Gain Tax (CGT) rates in Romania and Liechtenstein?

For Romania: Capital gains are constrained by the normal corporate income tax rate.. For Liechtenstein: The capital gains from the sale of stocks are tax-free. However, capital gains from the sale of real estate are subject to a separate assessed real estate profit tax of up to 24%..

Compare Romania and Liechtenstein 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 · Liechtenstein: 4/05/2026

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Romania

Liechtenstein

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Romania: 6/12/2026 · Liechtenstein: 4/05/2026

Corporate Income Tax (CIT)

Romania

Liechtenstein

General CIT Rate:

12.5

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:

July 1st (may be postponed)

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:

Within 30 days of receiving the evaluation.

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:

Under normal circumstances, CIT expected payments will not be due. Exceptions: If the application date is extended beyond June 30th, temporary invoices will be provided based on the last assessment.

Withholding Tax (WHT)

Romania

Liechtenstein

Resident Withholding Tax (Dividend/Interest/Royalty):

16/NA/NA

Resident Withholding Tax (Dividend/Interest/Royalty):

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

16/16/16

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

Value-Added Tax (VAT)

Romania

Liechtenstein

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

8.1

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Romania

Liechtenstein

General Capital Gain Tax Rate:

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

General Capital Gain Tax Rate:

The capital gains from the sale of stocks are tax-free. However, capital gains from the sale of real estate are subject to a separate assessed real estate profit tax of up to 24%.

Effective Tax Rate (ETR)

Romania

Liechtenstein

Composite Effective Average Tax Rate:

14.41%

Composite Effective Average Tax Rate:

Composite Effective Marginal Tax Rate:

6.41%

Composite Effective Marginal Tax Rate:

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Romania vs Liechtenstein

Corporate Income Tax (CIT)

Withholding Tax (WHT)

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Effective Tax Rate (ETR)

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