Romania-U.K. DTA, Protocol Enters Into Force

Jan. 13, 2026, 5:00 AM UTC

The United Kingdom HM Revenue and Customs Jan. 8 announced that the new DTA and protocol with Romania, signed Nov. 13, 2024, to replace the 1975 DTA between the countries, entered into force Dec. 22, 2025. The DTA and protocol apply from: 1) April 6, for income tax and capital gains tax in the U.K.; 2) April 1, for corporate income taxes in the U.K.; and 3) Jan. 1, for all taxes in Romania. [United Kingdom, Government Portal, 01/08/26]

Reference:
View Text of Romania-U.K. DTA, Protocol. View Announcement. View Index.

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