Explaining share sale tax treatment in Romania – a comprehensive guide for 2025

Description

Selling shares or other investment assets while living in Romania and need to understand how share sale tax works in Romania? Whether you’re a private investor or a financial consultant working with international clients, this expert-written guide explains everything you need to know about how share sales are taxed in Romania in 2025.

This in-depth guide covers all aspects of Romanian share sale taxation – including how to declare investment gains, when to pay tax, how to benefit from reduced tax rates via Romanian brokers, and important details for staying compliant. Designed for individuals, it offers practical insights, step-by-step examples, and advice based on the most recent updates to the Romanian Tax Code.

What you’ll learn in this guide:

• How to calculate tax on the sale of Romanian and foreign shares
• Preferential 1% and 3% tax rates for long-term vs. short-term investments made through Romanian brokers
• Tax rules for selling shares, mutual funds, derivatives, and commodities
• When health insurance contribution (CASS) is due on share sale income and how to calculate it
• Tax treatment of shares acquired through Stock Option Plans (SOPs)
• Loss offset rules: how to reduce your tax by declaring past losses
• Common tax filing mistakes and audit risks every investor should know
• Real-life examples to help you file your tax return accurately and confidently

Key features:

• Up-to-date for 2025, based on the latest Romanian legislation and tax thresholds
• Includes the health contribution rules for investment income
• Covers both Romanian and international share transactions
• Insights from practical examples
• PDF format – easy to read on any device

Perfect for:

Individual investors, expats in Romania, private wealth professionals, HR and legal managers advising employees on equity compensation, and international tax consultants.

Language: English

Format: Downloadable PDF with a clean, mobile and desktop friendly layout