In Romania, entrepreneurs can establish five main types of companies, as regulated by Law 31/1990 on Commercial Companies:

• General Partnership (SNC)

• Limited Partnership (SCS)

• Joint-Stock Partnership (SCA)

• Joint-Stock Company (SA)

• Limited Liability Company (SRL)

The Limited Liability Company (SRL) is by far the most popular business structure in Romania, not only because of its legal flexibility, but also due to its very accessible setup requirements.

• The turnover tax for micro-companies is 1% for revenues up to 60,000 euros and 3% for revenues between 60,000–250,000 euros or for companies operating in specific regulated sectors (IT, hospitality, catering, accommodation, health, legal services).

• Threshold classification is based on cumulative revenues from the start of the fiscal year, using the exchange rate at the end of the previous financial year.

• Switching between the 1% and 3% tax rates applies in the quarter when revenues or activities change.

• Micro-company status requires: revenues under 250,000 euros (100,000 euros from 2026), private share capital, no dissolution, at least one employee, and no more than three micro-companies in which a shareholder holds over 25%.

• The dividend tax will increase to 16% starting in 2026.

• The VAT exemption threshold will be 395,000 lei (79,000 euros) from 2025, with voluntary VAT registration allowed before reaching the limit.

Establishing a Company in Romania with Gaminvest: Quick and Secure
Starting a business in Romania has never been easier. With Gaminvest, you can choose between:

✅ Incorporation of a new LLC ✅ Purchase of a pre-incorporated and inactive LLC

Our service includes everything you need:

Registration and choice of company name

Drafting of articles of association and articles of incorporation

Preparation of documentation for shareholders and directors

Bank deposit of share capital

Registration with the Chamber of Commerce

Legalization of documents and legal representation

Rely on Gaminvest to establish your company in Romania! Contact us today for a personalized consultation. 

Lower business operating costs compared to many European countries.

Our Services in Oradea

• Company formation (SRL setup) in Romania – full assistance with registration, legal documentation, and administrative procedures

• Business consulting for starting and growing your company – market entry support, strategic planning, and ongoing advisory

• Authorized accounting services – bookkeeping, payroll, tax compliance, financial reporting, and fiscal optimization

• Business brokerage and company acquisition/sale services – market research, valuation, negotiation, and transaction support

• Real estate services (residential, industrial, commercial) – property search, investment support, buying/selling assistance, and asset management