Tax Atlas

Germany vs Romania: tax comparison for expats & nomads

A sourced head-to-head on Germany and Romania: tax-residency rules, income tax rates, special regimes and nomad visas, side by side. Income tax only, not tax advice.

Effective income tax by income

An effective-rate comparison for this pair isn’t available yet (one country’s full bracket table is still being verified). The sourced fact comparison below still applies — and the interactive tool covers every modelled country.

Germany vs Romania, side by side

 GermanyRomania
Top income tax rate45%PwC Tax Summaries“68,430 277,825 136,860 555,650 42 277,826 and above 555,652 and above 45”View source · accessed 2026-08-2110%ANAF, consolidated Fiscal Code (Law 227/2015)“Cota de impozit este de 10% și se aplică asupra venitului impozabil corespunzător fiecărei surse din fiecare categorie pentru determinarea impozitului pe veniturile din:”View source · accessed 2026-10-24
Tax-residency day threshold183 daysPwC Tax Summaries“if they have an habitual abode in Germany. This can be assumed if the individual is physically present in Germany for more than six months in any one calendar year, or for a consecutive period of six months over a year-end.”View source · accessed 2026-08-21183 daysANAF, consolidated Fiscal Code (Law 227/2015)“c) este prezentă în România pentru o perioadă sau mai multe perioade care depășesc în total 183 de zile, pe parcursul oricărui interval de 12 luni consecutive, care se încheie în anul calendaristic vizat;”View source · accessed 2026-10-24
Signature tax regimeAbgeltungsteuer: 26.375%PwC Tax Summaries“Capital gains from financial investments (e.g. sale of shares) are subject to a flat tax rate of 25% plus 5.5% solidarity surcharge (in total 26.375%, plus church tax if applicable), which is generally withheld at source automatically upon distribution of the gains.”View source · accessed 2026-08-21[source]ANAF, consolidated Fiscal Code (Law 227/2015)“2. *** A B R O G A T ***”View source · accessed 2026-10-24
Digital nomad visaNoYes — Long-stay visa for digital nomads (Romanian: viza de lungă ședere pentru nomazi digitali)IGI, consolidated Government Emergency Ordinance 194/2002 on the regime of foreigners“n^4) nomad digital - străinul care este angajat cu un contract de muncă la o companie înregistrată în afara României şi care prestează servicii prin utilizarea tehnologiei informaţiei şi comunicaţiilor sau care deţine o companie înregistrată în afara României, în cadrul căreia prestează servicii prin utilizarea tehnologiei informaţiei şi comunicaţiilor şi poate desfăşura activitatea de angajat sau activitatea din cadrul companiei, de la distanţă, prin folosirea tehnologiei informaţiei şi comunicaţiilor;”View source · accessed 2026-10-24
Nomad-visa income requirement—[source]General Inspectorate for Immigration (IGI), frequently asked questions“prezintă dovada mijloacelor de întreţinere obţinute din activitatea desfăşurată, în cuantum de cel puţin trei ori câştigul salarial mediu brut lunar din România pentru fiecare dintre ultimele 6 luni anterioare datei depunerii cererii de viză”View source · accessed 2026-10-24

Every figure links to its source and verification date. Full guides: Germany · Romania.

Frequently asked questions

Is Germany or Romania better for tax?

It depends on your income, residency status and which special regime you qualify for. Compare the residency rules, rates and regimes side by side below, and use the interactive tool for your own income.

Which has the lower tax-residency threshold, Germany or Romania?

Germany treats you as tax resident after 183 days, and Romania after 183 days. But ties like a home, family or economic centre can trigger residency on fewer days — never rely on a day count alone.

Does Germany or Romania have a digital nomad visa?

Germany has no dedicated digital-nomad visa; Romania has a dedicated nomad/remote-work visa. See the "Digital nomad visa" row below for the sourced detail.

Related comparisons