Tax changes as of 2026 impacting individuals and companies
Romania’s second major package of tax changes as of 2026 has recently passed constitutional review by the Constitutional Court (CCR). The law implementing the tax changes was published in the Official Gazette on 15 December 2025. This means that, together with the previous package, these changes will significantly reshape the Romanian tax landscape for both […]
Didn’t file the annual tax return? Here’s how ANAF can tax your undeclared income ex officio
In Romania, individuals who fail to file the annual tax return (Declaraţia Unică, or the so-called “single return” that is used to declare the personal income tax and social contributions) by the legal deadline expose themselves not only to fines. They can also have the surprise of having their taxes and contributions determined ex officio […]
Posting employees to Romania: notification rules every HR manager must know
When posting employees across borders within the European Union, companies inevitably face the complexities of employment law and compliance in different jurisdictions. An important obligation in this respect, especially within the European Union, is the requirement to notify the host country’s local authorities when posting employees. In Romania, this obligation is particularly important because the […]
Health contribution for pensions over RON 3,000: what changes for retirees in Romania from 1 August 2025
Romanian authorities have introduced the obligation to pay health contribution for pensions, a tax change which will apply starting next month. More precisely, starting 1 August 2025, an important tax change will impact pensioners in Romania: those receiving pensions above RON 3,000 per month will be required to pay a 10% health insurance contribution (CASS) […]
Dividend tax increase in Romania from 2026 – key implications for business owners and shareholders
Starting January 1st, 2026, Romania will increase the dividend income tax rate from 10% to 16%, marking a significant shift in its fiscal policy. This change comes as part of the new Fiscal-Budgetary Law (Law no. 141/2025), adopted by the Romanian Parliament through the Government’s fast-track legislative procedure. While the move is officially aimed at […]
Major VAT changes in Romania from August 2025 – what you should know
If you’re running a business in Romania, or looking to set one up soon, here’s clear, and easy to understand guidance on the upcoming VAT changes in Romania, effective from 1 August 2025. This article explains what is changing, why it matters to business owners (and not only), and how you can prepare practically. What are […]
Mastering the A1 form for employee secondment: what HR must know
If you ever managed a cross-border assignment within the EU, you probably came across the A1 form for employee secondment. The A1 form is more than just a piece of paper – it’s the legal key that determines where your employee remains insured during a temporary work assignment in another EU country. Whether you’re sending […]
Annual tax declaration delayed – what are the consequences?
When a tax declaration is delayed, the consequences can be more than just a missed deadline. In the complex world of taxation, deadlines are pivotal. Therefore, every taxpayer, whether an individual, a corporation, or any other entity, must understand the weight of the annual tax declaration deadline. But life happens, and sometimes, even with the […]
Romania crypto tax: how crypto-to-crypto transactions could trigger double taxation after relocation
If you are looking to relocate to Romania, understanding the Romania crypto tax framework is essential for those who invest in these types of assets. One key issue that many newcomers overlook is the risk of double taxation, especially when they’ve conducted crypto-to-crypto transactions abroad prior to relocating, and later convert those assets into fiat […]
Romanian taxation of capital gains – FAQ
We’re providing below answers to the most frequently asked questions regarding the Romanian taxation of capital gains from stock market investments done by individuals. The answers are provided by the best tax consultants, specialized in taxation of investment type of income. Romanian taxation of capital gains More and more people are turning to investments in […]
Rental tax calculator
Use the rental tax calculator below to estimate your taxes on rental income in Romania Are you earning rental income and are not sure how to calculate your Romanian taxes? Our rental tax calculator is designed to make your tax estimations effortless. Use the rental tax calculator to estimate your Romanian taxes and gather all […]
Explaining the Romanian pension system – frequently asked questions
Although it may seem like a topic for people over the age of 60 (or, in some cases, for people who are less than 60, but meet certain special conditions for retirement), the topic of pensions should be of interest to everyone. This is because, although you can benefit of pension only later in life, […]
Tax changes as of 2025 – who will be affected?
Here is a summary of the tax changes as of 2025, which have just been approved by the authorities a few days ago. We briefly explain below each important change and what each of them means for individuals and companies in Romania. Microenterprise tax changes as of 2025 Romanian microenterprises have long benefited from a […]
Project for crypto tax exemption – implications for investors
Recently, the Parliament passed a new law designed to grant a temporary crypto tax exemption for individuals earning gains from cryptocurrency transactions. This measure, however, hit a significant roadblock when the President (Klaus Iohannis) sent the text of the law to the Constitutional Court, on 22 December 2024. Of course, many potential investors and crypto […]
Stock Option Plan – Romanian taxation rules for 2025
This article is specifically addressed to HR or tax professionals interested in the tax treatment applicable as per the Romanian tax law to a stock option plan, or to other similar remuneration plans based on company shares offered to employees. Thus, we describe below the tax rules applicable in Romania to such share plans, as […]