When are the Corporate Income Tax (CIT) payments due in Romania and Seychelles?

For Romania: The final payment of CIT is usually due on the 25th of the third month after the end of the company's fiscal year.. For Seychelles: Corporate income tax payments are generally due six months after the end of the financial year, in line with the return filing deadline..

When are the Corporate Income Tax (CIT) estimated payments due in Romania and Seychelles?

For Romania: Quarterly installments should be paid by the 25th of the first month after the first, second, and third quarters.. For Seychelles: Businesses are required to make quarterly estimated tax payments to manage their tax liabilities effectively..

What are the resident Withholding Tax (WHT) rates in Romania and Seychelles?

For Romania: 16/NA/NA. For Seychelles: 0/NA/NA.

What are the non-resident Withholding Tax (WHT) rates in Romania and Seychelles?

For Romania: 16/16/16. For Seychelles: 15/15/15.

What are the general VAT rates in Romania and Seychelles?

For Romania: 21. For Seychelles: 15%.

What are the Capital Gain Tax (CGT) rates in Romania and Seychelles?

For Romania: Capital gains are constrained by the normal corporate income tax rate.. For Seychelles: Capital gains are not subject to tax in Seychelles..

What are the Composite Effective Average Tax Rates in Romania and Seychelles?

For Romania: 14.41%. For Seychelles: 23.20%.

What are the Composite Effective Marginal Tax Rates in Romania and Seychelles?

For Romania: 6.41%. For Seychelles: 17.33%.

Corporate Tax Comparison

Romania vs Seychelles

Q: What are the general Corporate Income Tax (CIT) rates in Romania and Seychelles?

For Romania: 16. For Seychelles: Standard business tax: 15% on the first SCR 1 million, 25% above. Telecom, banking, insurance, alcohol & tobacco manufacturers: 25% on the first SCR 1 million, 33% above. Small business presumptive tax: 1.5% on turnover (non-VAT registered, under SCR 1M turnover)..

Q: When are the Corporate Income Tax (CIT) returns due in Romania and Seychelles?

For Romania: 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 Seychelles: The due date for corporate income tax returns is typically six months after the end of the financial year..

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

Time of Update — Romania: 6/12/2026 · Seychelles: 4/06/2026

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Romania

Seychelles

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Romania: 6/12/2026 · Seychelles: 4/06/2026

Corporate Income Tax (CIT)

Romania

Seychelles

General CIT Rate:

Standard business tax: 15% on the first SCR 1 million, 25% above. Telecom, banking, insurance, alcohol & tobacco manufacturers: 25% on the first SCR 1 million, 33% above. Small business presumptive tax: 1.5% on turnover (non-VAT registered, under SCR 1M turnover).

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 Return Due Date:

The due date for corporate income tax returns is typically six months after the end of the financial year.

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 Payment Due Date:

Corporate income tax payments are generally due six months after the end of the financial year, in line with the return filing deadline.

CIT Estimated Payment Due Date:

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

CIT Estimated Payment Due Date:

Businesses are required to make quarterly estimated tax payments to manage their tax liabilities effectively.

Withholding Tax (WHT)

Romania

Seychelles

Resident Withholding Tax (Dividend/Interest/Royalty):

16/NA/NA

Resident Withholding Tax (Dividend/Interest/Royalty):

0/NA/NA

None-Resident Withholding Tax (Dividend/Interest/Royalty):

16/16/16

None-Resident Withholding Tax (Dividend/Interest/Royalty):

15/15/15

Value-Added Tax (VAT)

Romania

Seychelles

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

15%

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Romania

Seychelles

General Capital Gain Tax Rate:

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

General Capital Gain Tax Rate:

Capital gains are not subject to tax in Seychelles.

Effective Tax Rate (ETR)

Romania

Seychelles

Composite Effective Average Tax Rate:

14.41%

Composite Effective Average Tax Rate:

23.20%

Composite Effective Marginal Tax Rate:

6.41%

Composite Effective Marginal Tax Rate:

17.33%

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Romania vs Seychelles

Corporate Income Tax (CIT)

Withholding Tax (WHT)

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Effective Tax Rate (ETR)

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