International treaty

Romania: tax treaties

Tax treaties and related documents between the UK and Romania.

From:
HM Revenue & Customs
Published
30 December 2013
Last updated
198 January 2026 — See all updates

Documents

20241975 UK-RomaniaRomania-UK Double Taxation AgreementConvention — in force

HTMLPDF, 75.2 KB, 36 pages

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19752024 UK-Romania Double Taxation ConventionAgreement — not in force

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Details

20241975 UK-RomaniaRomania-UK Double Taxation AgreementConvention — in force

TheThis Double Taxation Convention was signed in London on 13 November 2024. It entered into force on 2322 DecemberNovember 2025.1977.

It is effective in Romania from 1 April 1976 and in the UK from:

  • 1 April 20261976 for Corporation Tax
  • 6 April 20261976 for Income Tax and Capital Gains Tax

It is effective in Romania from 1 January 2026 for other taxes.

19752024 UK-Romania Double Taxation ConventionAgreement — not in force

ThisThe Double Taxation Convention was signed in London on 13 November 2024. It entered into force on 22 NovemberDecember 1977.2025.

It is effective in the UK from:

  • 1 AprilJanuary 19762026 for Corporationtaxes Taxwithheld at source
  • 6 April 19762026 for Income Tax and Capital Gains Tax
  • 1 April 2026 for Corporation Tax

It is effective in Romania from 1 AprilJanuary 1976.2026 for other taxes.

Updates to this page

Published 30 December 2013
Last updated 198 January 2026 + show all updates

  1. The date that the 2024 UK-Romania Double Taxation Agreement entered into force has been updated.

  2. The 2024 UK-Romania Double Taxation Agreement — in force has been added.

  3. Details about the 2024 UK-Romania Double Taxation Agreement have been added.

  4. First published.

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