Romania: tax treaties
Tax treaties and related documents between the UK and Romania.
Documents
Details
2024 UK-Romania Double Taxation Agreement — in force
The Double Taxation Convention was signed in London on 13 November 2024. It entered into force on 23 December 2025.
It is effective in the UK from:
- 1 April 2026 for Corporation Tax
- 6 April 2026 for Income Tax and Capital Gains Tax
It is effective in Romania from 1 January 2026 for other taxes.
1975 UK-Romania Double Taxation Convention — not in force
This Double Taxation Convention entered into force on 22 November 1977.
It is effective in the UK from:
- 1 April 1976 for Corporation Tax
- 6 April 1976 for Income Tax and Capital Gains Tax
It is effective in Romania from 1 April 1976.
Updates to this page
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The date that the 2024 UK-Romania Double Taxation Agreement entered into force has been updated.
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The 2024 UK-Romania Double Taxation Agreement — in force has been added.
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Details about the 2024 UK-Romania Double Taxation Agreement have been added.
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First published.