LAW NO. 329/2013 ON THE RATIFICATION OF THE AGREEMENT BETWEEN ROMANIA AND THE REPUBLIC OF INDIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME SIGNED AT NEW DELHI ON MARCH 8, 2013

The agreement between Romania and the Republic of India for the avoidance of double taxation will be applicable nationally as of January 1, 2014. So:

  • The income tax for the profit of the enterprise is due only in the state where the company is resident.
  • The income from real estate including the income from agriculture or forestry situated in a Contracting State shall be taxable at the place where the real estate are:
  • The dividends may be taxed by withholding from the state of origin, the tax being 10%.
  • The interest is taxable in the State of origin, and the tax is 10%.
  • The tax on royalties and fees for technical services is 10%, applied on the gross amount withheld at source. Through payments for technical services are understood the payments of any kind for management, technical or consultancy services, including the services performed by the technical staff or by another staff.
  • The items of income of a person resident in a state which were not specifically addressed in the Convention shall be taxable only in the Contracting State in which this is resident.
  • If a resident of a Contracting State obtains income that is taxed in the other Contracting State, the State of residence of the beneficiary shall grant to the resident an income tax deduction in the equal amount of the income tax paid in the other state, indicating that the deduction shall not be higher than the tax that would have been due in the State of residence, in the absence of the agreement.


Published in the Official Gazette of Romania no. 769 of 10.12.2013
Act came into force on December 13, 2013
Issued by: The Parliament of Romania