Once in force, the treaty will replace the existing Romania–United Kingdom Income Tax Treaty of 1975.
The Romanian Senate approved the new tax treaty with the UK on 29 September 2025.
The new agreement, signed on 13 November 2024, aims to eliminate double taxation and prevent fiscal evasion between the two countries.
It will enter into force after the exchange of ratification instruments and will take effect in Romania from 1 January of the following year. In the UK it will apply from 1 April for corporation tax and from 6 April for income tax and capital gains tax.
Once in force, the treaty will replace the existing Romania–United Kingdom Income Tax Treaty of 1975. The 1975 treaty will cease to apply from the dates the new treaty becomes effective and will terminate on the first day after the last date on which it has effect for any tax.
Earlier, Romania’s Chamber of Deputies (lower house of parliament) approved the new income and capital tax treaty with the UK on 3 September 2025.
