VAT Calculator calculates the VAT amount as well as the price with and without VAT. The VAT % is pre-filled, but you can change it or clear the value. The results are rounded to your desired precision. You can also make a currency conversion.
You can also choose the VAT% by clicking the percentages in the tables below.
Romania | |
| standard | 21% Most goods and services. Also alcoholic beverages, non-alcoholic beverages under CN code 2202, foods with added sugar and a total sugar content of at least 10 g per 100 g (except powdered milk for infants and young children), food supplements, and veterinary medicines. From 1 October 2026, also residential properties previously eligible for the transitional 9% VAT relief. |
| reduced | 11% Medicines for human use. Food and beverages, including live livestock and poultry, subject to statutory exclusions. Drinking and irrigation water, water supply and sewerage services. Specified fertilisers, pesticides, seeds and agricultural services; qualifying chemical fertilisers and pesticides until 31 December 2031. Books, textbooks, newspapers and periodicals, including electronic publications, subject to statutory exclusions. Accommodation, including equipped campsites. Restaurant and catering services, excluding alcoholic beverages and non-alcoholic beverages under CN code 2202. Firewood, wood pellets, briquettes and specified wood waste, including sawdust, subject to statutory conditions, throughout the year until 31 December 2029. Heat supplied from 1 November to 31 March to households and eligible institutions. Supplies of buildings, including the associated land, intended as homes for older people and pensioners, children's homes and rehabilitation centres for minors with disabilities. Admission to castles, museums, memorial houses, historical, architectural and archaeological monuments, zoos and botanical gardens. |
| Upcoming changes: | |
| 1 Jan 2030 | Under current legislation, the reduced 11% rate for firewood, wood pellets, briquettes and other qualifying wood products expires. The standard 21% rate applies. Law 141/2025, Article II(44) – Fiscal Code, Article 291(3^4) |
| 1 Jan 2032 | Under current legislation, the reduced 11% rate for qualifying chemical fertilisers and chemical pesticides used in agriculture expires. The standard 21% rate applies. Law 141/2025, Article II(44) – Fiscal Code, Article 291(3^3) |
| Past changes: | |
| 1 Oct 2026 | The transitional 9% VAT relief for qualifying residential property purchases during 1 August 2025–30 September 2026 ends. Law 161/2026 extended the deadline to 30 September 2026. From 1 October 2026, purchases previously covered by this relief are subject to 21%. Portal Legislativ – Law 161/2026, Articles I–II |
| 1 Aug 2026 | The standard VAT rate rises from 19% to 21%. The reduced rates of 5% and 9% are generally replaced by 11%, while a transitional 9% rate remains available for qualifying residential property purchases. ANAF – Law 141/2025 |
Note! The VAT information on this page is general information, not tax advice. The information is not exhaustive. VAT rules include many exceptions and special cases. Check the treatment of your situation in the tax administration's guidelines. Information last checked 6 Oct 2026.
Articles:
VAT rounding: the EU, the UK and other European countries
The EU VAT Directive and the Court of Justice of the European Union leave VAT rounding rules to be decided at national level. National rules vary. In the UK, HMRC allows VAT on B2B invoices to be rounded down to the nearest whole penny.
Roundings in VAT calculation: Mathematically impossible prices?
There are a whole range of VAT-inclusive prices that cannot be mathematically arrived at if the tax is calculated from the VAT-free price. One example is 3.99. These prices are also possible, but then the VAT-free price must be interpreted as rounded.
VAT Gap - How much VAT is left uncollected in EU countries?
9.5% of VAT was left uncollected in EU countries. See the list of EU countries and candidate countries.
In Europe there is VAT - in the US sales tax
In Europe, companies belonging to the production chain account for the VAT paid by the consumer to the state in proportion to their value added. The US sales tax, on the other hand, is billed entirely by the company that made the consumer sale. Sales tax is paid to local operators, not to the state.
Many of today's taxes were already in use in Antiquity. Deciding on taxation has moved from autocrats to parliaments and the level of taxation has risen. In earlier times taxes were used to wage wars, today taxes are used to maintain welfare states.