The ratio, which is the sum of taxes and net social contributions as a percentage of GDP, stood at 28.8% in Romania in 2024.

This figure places Romania alongside Ireland (22.4%) and Malta (29.3%) as the countries with the lowest tax burdens in the EU. 

The Romanian ratio is significantly below the EU average, which was 40.4% in 2024—an increase from 39.9% in 2023. The euro area saw a similar trend, with its ratio rising from 40.5% in 2023 to 40.9% in 2024. 

In absolute terms, overall revenue from taxes and social contributions across the EU increased by €387 billion compared with 2023, reaching €7,281 billion in 2024.

While remaining at the low end of the scale, Romania's tax-to-GDP ratio increased between 2023 and 2024. 

The largest increases within the EU were recorded in Malta (rising from 26.7% in 2023 to 29.3% in 2024), Latvia (33.0% to 35.5%), and Slovenia (36.8% to 38.8%). In total, the ratio increased in 22 EU countries in 2024 compared to the previous year, while decreases were observed in only 5 countries.

In contrast, the highest tax-to-GDP ratios in 2024 were recorded in Denmark (45.8%), France (45.3%), and Belgium (45.1%).