Details

1975 Romania-UK Double Taxation Convention — in force

This Double Taxation Convention entered into force on 22 November 1977.

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

• 1 April 1976 for Corporation Tax
• 6 April 1976 for Income Tax and Capital Gains Tax

2024 UK-Romania Double Taxation Agreement — not in force

ThisThe Double Taxation AgreementConvention was signed in London on 13 November 20242024. andIt hasentered notinto yetforce comeon into22 force.December This2025.

It willis happeneffective whenin the proceduresUK requiredfrom:

• 1 byJanuary the2026 lawfor oftaxes bothwithheld countriesat source
• 6 April 2026 for theIncome bringingTax intoand forceCapital ofGains thisTax
• 1 ConventionApril are2026 completed.
  for Corporation Tax

AnIt announcementis willeffective bein madeRomania whenfrom these1 proceduresJanuary have2026 beenfor completed.other taxes.