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

For Romania: Quarterly installments should be paid by the 25th of the first month after the first, second, and third quarters.. For Gibraltar: Companies are required to make payments on account of future liabilities by 28 February and 30 September in each calendar year..

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

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

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

For Romania: 16/16/16. For Gibraltar: 0.

What are the general VAT rates in Romania and Gibraltar?

For Romania: 21. For Gibraltar: 0%.

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

For Romania: 14.41%. For Gibraltar: N/A.

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

For Romania: 6.41%. For Gibraltar: N/A.

Corporate Tax Comparison

Romania vs Gibraltar

Q: What are the general Corporate Income Tax (CIT) rates in Romania and Gibraltar?

For Romania: 16. For Gibraltar: 15% from 1 July 2024 (previously 12.5%). Utility and energy providers and corporations abusing a dominant position: 20%..

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

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 Gibraltar: CIT returns are due nine months after the date of the company's financial year end..

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

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 Gibraltar: The final balance (being the actual tax liability less any payments made on account) is due by the date of filing the return (i.e. nine months after the date of the company's financial year end)..

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

For Romania: Capital gains are constrained by the normal corporate income tax rate.. For Gibraltar: N/A.

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

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Romania

Gibraltar

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

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

Corporate Income Tax (CIT)

Romania

Gibraltar

General CIT Rate:

15% from 1 July 2024 (previously 12.5%). Utility and energy providers and corporations abusing a dominant position: 20%.

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:

CIT returns are due nine months after the date of the company's financial year end.

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 balance (being the actual tax liability less any payments made on account) is due by the date of filing the return (i.e. nine months after the date of the company's financial year end).

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:

Companies are required to make payments on account of future liabilities by 28 February and 30 September in each calendar year.

Withholding Tax (WHT)

Romania

Gibraltar

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

Gibraltar

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Romania

Gibraltar

General Capital Gain Tax Rate:

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

General Capital Gain Tax Rate:

N/A

Effective Tax Rate (ETR)

Romania

Gibraltar

Composite Effective Average Tax Rate:

14.41%

Composite Effective Average Tax Rate:

N/A

Composite Effective Marginal Tax Rate:

6.41%

Composite Effective Marginal Tax Rate:

N/A

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Romania vs Gibraltar

Corporate Income Tax (CIT)

Withholding Tax (WHT)

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Effective Tax Rate (ETR)

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