Romania
AI Agent Legal Status: partial · Autonomy: low
Legal Framework
Romania is subject to the EU AI Act and GDPR. The technology sector is growing with strong IT talent, particularly in software development. No specific national AI legislation beyond EU frameworks.
Key Laws & Regulations
- ◆EU AI Act
- ◆GDPR
- ◆Companies Law 31/1990
Business Formation
SRL (Societate cu Răspundere Limitată) is the standard entity with RON 200 (approximately EUR 40) minimum capital. Very low formation costs.
Tax Implications
Corporate tax rate is 16%. Micro-enterprise regime offers 1% or 3% tax on revenue for qualifying small companies, which is extremely favorable for early-stage ventures.
Opportunities
Micro-enterprise tax regime is among the most startup-friendly in the EU. Very competitive labor costs with strong IT talent, particularly in Cluj-Napoca and Bucharest.
Highlights
Very low company formation costs and minimum capital. Micro-enterprise regime at 1-3% on revenue is exceptionally favorable for startups. Strong IT talent pool.
Risks & Challenges
EU AI Act compliance adds regulatory burden. Infrastructure and business environment challenges. Regulatory instability and frequent tax code changes.