Corporate Tax Comparison

Norway vs Romania

Compare Norway and Romania corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Norway: 4/05/2026 · Romania: 6/12/2026

Base Country/Region

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Compare Corporate Tax

Norway

Romania

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Norway: 4/05/2026 · Romania: 6/12/2026

Corporate Income Tax (CIT)

Norway

Romania

General CIT Rate:

22 (25% of some companies in the financial sector).

General CIT Rate:

CIT Return Due Date:

At the end of May of the next fiscal year (according to the oil tax system, the end of April). Other requirements may apply to specific business sectors, such as hydroelectric power.

CIT Return Due Date:

If the accounting year is equal to the calendar year, the annual CIT declaration form should be due by March 25 of the following year; for cases where the accounting year is different from the calendar year, the annual CIT declaration form should be due on the 25th day of the third month after the end of the company's accounting year. Quarterly CIT declaration forms should be submitted by the 25th day of the next month for the first, second, and third quarters.

CIT Payment Due Date:

Tax arrears must be paid within three weeks after the assessment is announced.

CIT Payment Due Date:

The final payment of CIT is usually due on the 25th of the third month after the end of the company's fiscal year.

CIT Estimated Payment Due Date:

February 15 and April 15.

CIT Estimated Payment Due Date:

Quarterly installments should be paid by the 25th of the first month after the first, second, and third quarters.

Withholding Tax (WHT)

Norway

Romania

Resident Withholding Tax (Dividend/Interest/Royalty):

16/NA/NA

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

16/16/16

Value-Added Tax (VAT)

Norway

Romania

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Norway

Romania

General Capital Gain Tax Rate:

Capital gains are constrained by the normal corporate income tax rate.

General Capital Gain Tax Rate:

Capital gains are constrained by the normal corporate income tax rate.

Effective Tax Rate (ETR)

Norway

Romania

Composite Effective Average Tax Rate:

21.41%

Composite Effective Average Tax Rate:

14.41%

Composite Effective Marginal Tax Rate:

23.11%

Composite Effective Marginal Tax Rate:

6.41%

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