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

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

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

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

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

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

What are the general VAT rates in Gibraltar and Romania?

For Gibraltar: 0%. For Romania: 21.

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

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

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

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

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

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

Corporate Tax Comparison

Gibraltar vs Romania

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

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

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

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

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

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).. 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..

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

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

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Gibraltar

Romania

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

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

Corporate Income Tax (CIT)

Gibraltar

Romania

General CIT Rate:

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

General CIT Rate:

CIT Return Due Date:

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

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 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 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 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.

CIT Estimated Payment Due Date:

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

Withholding Tax (WHT)

Gibraltar

Romania

Resident Withholding Tax (Dividend/Interest/Royalty):

16/NA/NA

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

16/16/16

Value-Added Tax (VAT)

Gibraltar

Romania

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Gibraltar

Romania

General Capital Gain Tax Rate:

N/A

General Capital Gain Tax Rate:

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

Effective Tax Rate (ETR)

Gibraltar

Romania

Composite Effective Average Tax Rate:

N/A

Composite Effective Average Tax Rate:

14.41%

Composite Effective Marginal Tax Rate:

N/A

Composite Effective Marginal Tax Rate:

6.41%

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Gibraltar vs Romania

Corporate Income Tax (CIT)

Withholding Tax (WHT)

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Effective Tax Rate (ETR)

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