Romania: Increase of dividend withholding tax rate as of 1 January 2026
Clearstream Banking1 informs clients that, effective
1 January 2026
the withholding tax on dividend distributions from Romanian equities will be increased from 10% to 16%.
This is following Law 141/2025 on the amendment of the Fiscal Code, published in the Official Gazette on 25 July 2025.
Impact on clients
The amended tax rate will be applicable for dividends distributed after 1 January 2026.
Further information
For further information, please contact the Clearstream Banking Tax Help Desk, Clearstream Banking Client Services or your Relationship Officer.
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1. Clearstream Banking refers collectively to Clearstream Banking S.A., registered office at 42, avenue John F. Kennedy, L-1855 Luxembourg, and registered with the Luxembourg Trade and Companies Register under number B-9248, and Clearstream Banking AG (for Clearstream Banking AG clients using the Creation platform), registered office at Mergenthalerallee 61, 65760 Eschborn, Germany, and registered in Register B of the Amtsgericht Frankfurt am Main, Germany, under number HRB 7500. Clearstream Banking S.A. is registered as an Australian CS (Overseas) Facility, under subsection 824B(2) of the Corporations Act 2001, with registration number ARBN 675 244 783.