VAT Calculator

To add VAT to a net amount, multiply it by the VAT rate (e.g. 21% = ×0.21) and add the result to the amount. To get the gross amount directly, multiply the net amount by (1 + rate), i.e. ×1.21 for the standard rate.

Since 1 August 2025, Romania has two VAT rates: 21% (standard, for most goods and services) and 11% (reduced, for food, drinking water, medicine, tourist accommodation, restaurants and catering, books and press). The former rates of 19%, 9% and 5% are no longer in effect.

Divide the gross amount by (1 + VAT rate). For the standard rate: gross amount ÷ 1.21. For the reduced rate: gross amount ÷ 1.11. The difference from the original amount is the VAT amount.

21% is the standard rate and applies to most goods and services. 11% is the reduced rate and applies to a limited list of essential goods and services: food, water, medicine, tourist accommodation, restaurants, books and press.

Basic food (including drinking water), human and veterinary medicine, tourist accommodation (hotels, guesthouses), restaurant and catering services (excluding alcoholic drinks), books, textbooks, newspapers and magazines, and firewood for households.

As of 1 August 2025, a fiscal-budgetary reform package (Law 141/2025) raised the standard rate from 19% to 21% and merged the two reduced rates (9% and 5%) into a single 11% reduced rate.