DT16050 | Double Taxation Relief Manual: Romania: agreements in force

Title: Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and Romania for the elimation of the double taxation with respect to taxes on income and on capital gains and the prevention of tax evasion and avoidance

Signed: 13 November 2024

Statutory Instrument number: SI 2025 No.1302

Entered into force: 23 December 2025

Has effect::

• in Romania from 1 January 2026

• in the United Kingdom, in respect of corporation tax from 1 April 2026, in respect of income tax and capital gains from 6 April 2026

The text of the agreement currently in force can be found at the following link: Romania: tax treaties - GOV.UK

A previous convention which entered into force on 22 November 1977 applied until the dates from which the above convention took effect.