Romania vs Hong Kong SAR
Corporate Tax Comparison
Time of Update: Romania: 4/04/2026 / Hong Kong SAR: 4/02/2026
Compare Romania and Hong Kong SAR corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Romania vs Hong Kong SAR Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Romania
Hong Kong SAR
General CIT Rate:
16
General CIT Rate:
Corporations: 8.25% on the first HKD 2 million of assessable profits and 16.5% on the remainder; unincorporated businesses: 7.5% on the first HKD 2 million and 15% on the remainder.
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 Return Due Date:
The tax return forms are typically released on the first working day of April each year. The filing deadline is usually within one month from the day the forms are released. Certain companies (e.g., those with a fiscal year ending on December 31) may have an extended filing deadline, typically until August 15 of the year the forms are released, and in certain circumstances (e.g., electronic filing), extensions may be granted.
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 Payment Due Date:
For companies with a fiscal year ending on December 31st, the final tax payment for a specific tax year is typically due in November of the year when the tax return is filed.
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:
For companies with a fiscal year ending on December 31st, interim taxes for a specific tax year will be paid in two installments, typically due in November of the current year and January of the following year.
Withholding Tax (WHT)
Romania
Hong Kong SAR
Resident Withholding Tax (Dividend/Interest/Royalty):
8/NA/NA
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
8/16/16
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/2.475-4.95
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Romania
Hong Kong SAR
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
General Capital Gain Tax Rate:
N/A
Effective Tax Rate (ETR)
Romania
Hong Kong SAR
Composite Effective Average Tax Rate:
14.41%
Composite Effective Average Tax Rate:
14.28
Composite Effective Marginal Tax Rate:
6.41%
Composite Effective Marginal Tax Rate:
2.01
