The UK has ratified a new income and capital tax treaty with Romania, replacing the 1975 agreement.
The UK has ratified the new income and capital tax treaty with Romania through the Double Taxation Relief and International Tax Enforcement (Romania) Order 2025 on 10 December 2025.
The treaty, originally signed on 13 November 2024, will replace the existing 1975 agreement.
Key provisions on the mutual agreement procedure, information exchange, and assistance in tax collection will take effect immediately upon entry into force, regardless of the taxable period.
Once effective, it will apply in Romania from 1 January of the year after it enters into force, and in the UK from 1 April for corporation tax and from 6 April for income and capital gains tax.
