New Zealand vs Romania
Corporate Tax Comparison
Time of Update: New Zealand: 4/05/2026 / Romania: 4/04/2026
Compare New Zealand and Romania corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
New Zealand vs Romania Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
New Zealand
Romania
General CIT Rate:
28
General CIT Rate:
16
CIT Return Due Date:
July 7th (Settlement day from October 1st to March 31st). For balance days between April 1st and September 30th, the due date is the 7th day of the fourth month after the balance day. The application date for taxpayers associated with tax agents is extended to March 31st of the following year, regardless of the balance date.
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. For the period from 2021 to 2025, the deadline for submitting the annual CIT declaration form is June 25 of the following year, or the 25th day of the sixth month after the revised fiscal year end.
CIT Payment Due Date:
February 7th (balance settlement date from March 31st to September 30th). For other balance sheet dates, the year-end tax is usually due on the 7th day of the 11th month after the balance sheet date. The final tax filing deadline for taxpayers in contact with tax agents is extended by two months.
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. During the period from 2021 to 2025, the final CIT should be due by June 25 of the following year or by the 25th of the sixth month after the revised fiscal year end.
CIT Estimated Payment Due Date:
According to the standard method, provisional duty is generally paid in three installments: (i) on the 28th day of the seventh month before the balance day. (ii) on the 28th day of the third month before the settlement day. (iii) on the 28th day of the month after the settlement day.
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)
New Zealand
Romania
Resident Withholding Tax (Dividend/Interest/Royalty):
33/28/0
Resident Withholding Tax (Dividend/Interest/Royalty):
8/NA/NA
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
8/16/16
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
New Zealand
Romania
General Capital Gain Tax Rate:
New Zealand does not have a comprehensive capital gains tax. However, with certain exceptions, capital gains earned by companies are typically taxed as dividends when distributed to shareholders.
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
New Zealand
Romania
Composite Effective Average Tax Rate:
26.97%
Composite Effective Average Tax Rate:
14.41%
Composite Effective Marginal Tax Rate:
29.39%
Composite Effective Marginal Tax Rate:
6.41%
