Foreign investment income in Romania: how to report dividends, interest and capital gains
A practical guide for Romanian tax residents with foreign bank or brokerage accounts Key point. A foreign bank or broker may withhold tax, but that does not automatically complete a Romanian tax resident’s reporting obligations. The taxable income may still need to be determined under Romanian rules, converted into lei, reported in the Romanian annual […]
Freelancer tax obligations in Romania – how it works in 2026
This is a very useful guide explaining freelancer tax obligations in Romania for 2026. Are you planning to work as freelancer in Romania, or already got registered for carrying out such activities? Then, you need to know very well how this type of income is taxed, and the tax reporting obligations that you will have […]
Romanian taxes on dividends in 2026 – explained in details
The Romanian tax treatment of income obtained from dividends has been the subject of several changes over time. These changes were enacted into the Romanian Tax Code by successive Romanian governments. The latest and most important of them was the recent increase of the tax rate from 10% to 16% as of 1 January 2026. […]
Dependent health coverage: what changed in 2025?
Dependent health coverage in Romania has undergone a major transformation following the adoption of Law No. 141/2025. The new legislation fundamentally changes how spouses and parents without income can access the public healthcare system and introduces additional costs for families that previously benefited from free healthcare coverage through an insured family member. For years, many […]
REMINDER: Romanian dividend tax rate change as of 2026
The Romanian government published at the end of July this year a new Fiscal-Budgetary Law (Law no. 141/2025), which was adopted by the Romanian Parliament through the Government’s fast-track legislative procedure. This new law changed many tax rules in the Romanian tax landscape. Among the tax law modifications, they also proposed a dividend tax rate […]
Capital gains tax changes 2026: how securities gains will be taxed under the new rules
The Romanian government has announced significant capital gains tax changes as part of the second package of fiscal measures scheduled to enter into force on 1 January 2026. These changes directly affect individuals investing in securities, whether transactions are carried out through Romanian brokers or through foreign platforms. We explain below the capital gains tax […]
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 […]
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) […]
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 […]
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, […]
Taxation of foreign pension in Romania – detailed explanations
Taxation of foreign pensions in Romania is a topic that attracts significant interest among expatriates and foreign nationals receiving retirement income from abroad. As Romania becomes an increasingly popular destination for retirees from around the world, understanding the local tax implications of foreign pension income is essential. Actually, we’ve been addressed this question by our […]
Rental income taxation in Romania – practical guidance
Looking for best advice on rental income taxation in Romania? Are you trying to get some tips on efficient reporting of your rental income in Romania, and still can’t get it? In this article, our team of tax consultants provides best practical tips for rental income reporting in Romania, so you can apply the most […]