Key takeaways
- You are a Romanian tax resident if any of these applies: your domicile is in Romania, your centre of vital interests is in Romania, you are present for more than 183 days in any 12 consecutive months, or you are a Romanian citizen working abroad for the Romanian state.
- Leaving requires more than moving: individuals departing Romania are expected to file a residence questionnaire / declaration with ANAF before departure and provide a foreign tax residence certificate; the questionnaire is normally filed 30 days before departure. Without proof of residence abroad, Romania can keep treating you as resident on worldwide income, and Romanian citizens moving to non-treaty countries face stricter rules.
- Romania has no exit tax for individuals; after departure only Romanian-source income – Romanian salaries, rent, dividends from Romanian companies – remains taxable.
Last reviewed: October 2026
Romania's flat 10% income tax made it popular with founders and IT professionals, but leaving it cleanly requires paperwork: ANAF expects you to declare your departure and to prove your new residence. This guide explains the tests, the procedure and what stays taxable in 2026.
Leaving Romania – key figures (2026)
| Item | Rule |
|---|---|
| Residence criteria (any one) | Domicile; centre of vital interests; >183 days in any 12 consecutive months; Romanian state employee abroad |
| Departure formality | Fiscal-residence questionnaire for departure, filed with ANAF, as a rule 30 days before leaving |
| Consequence of not declaring | Romania can continue to treat you as resident until you prove residence abroad |
| Income tax rate (most income) | 10% flat |
| Dividend tax | 16% from 1 January 2026 (10% in 2025) |
| Health contribution (CASS) | 10% on certain income categories, with caps |
| Exit tax for individuals | None |
When are you a Romanian tax resident?
Under the Romanian Fiscal Code, you are resident if you meet at least one criterion:
- domicile in Romania (your legal address on your ID card is a strong indicator for citizens);
- centre of vital interests in Romania – family, home, economic ties;
- physical presence of more than 183 days in any 12 consecutive months ending in the year;
- Romanian citizen working abroad as a civil servant or employee of the Romanian state.
If you are also resident in another treaty country, the treaty tie-breaker decides. In practice, ANAF relies heavily on your foreign tax residence certificate.
Step-by-step: leaving Romania cleanly
- Move your centre of vital interests: home, family, main income and assets.
- Change your domicile/ID address where applicable (citizens can register abroad and obtain a CRDS passport or update the ID).
- File the fiscal-residence questionnaire for departure with ANAF, ideally at least 30 days before leaving.
- Obtain a tax residence certificate from your new country and submit it to ANAF.
- File the "declarația unică" for the last resident year (income and CASS/CAS where applicable).
- Close or adapt your PFA / micro-company role: if you remain a shareholder or director of a Romanian SRL, check the company's place of management and your Romanian-source income.
What stays taxable in Romania after you leave?
- salary for work performed in Romania;
- dividends from Romanian companies (withholding tax, reduced under treaties);
- rental income and gains on Romanian real estate;
- income from a Romanian permanent establishment.
Example: A software developer with an SRL in Cluj moves to Portugal in 2026. She files the departure questionnaire and Portuguese residence certificate with ANAF. Her Portuguese salary is no longer taxed in Romania, but dividends she receives from her Romanian SRL are subject to Romanian withholding tax, reduced to the Portugal–Romania treaty rate with her certificate.
Points for location-independent professionals
- IT professionals: the former IT income-tax exemption was abolished from 1 January 2025; leaving Romania changes where your salary is taxed, not the employer's payroll obligations if you still work for a Romanian employer from abroad.
- Digital nomads using Romania's nomad visa: holders who stay under 183 days in a 12-month period are not taxed in Romania on their foreign income; leaving is simpler, but long stays can still trigger the 183-day test.
- Dual residence: keep evidence of your new home and life; ANAF can challenge departures where family and assets stay in Romania.
Frequently asked questions
How do I stop being a tax resident in Romania?
Move your domicile and centre of vital interests abroad, avoid more than 183 days in any 12 months in Romania, file the departure questionnaire with ANAF and submit a tax residence certificate from your new country. Then file your final return.
What happens if I don't declare my departure from Romania?
ANAF may continue to treat you as a Romanian resident taxed on worldwide income until you prove that you are resident in another country, typically with a foreign tax residence certificate.
Does Romania have an exit tax?
Romania does not apply a general exit tax to individuals who move abroad. Gains are taxed when assets are sold, and Romanian-source income remains taxable after departure.
Do I pay Romanian tax on dividends after moving abroad?
Yes, dividends from Romanian companies are subject to Romanian withholding tax, which a tax treaty can reduce if you provide a residence certificate from your new country.
Is the 183-day rule enough to leave Romania?
No. Even with fewer than 183 days, you remain resident if your domicile or centre of vital interests stays in Romania.
Related guides
- How to obtain tax residency in Romania
- How to obtain tax residency in Portugal
- Leaving Cyprus: ending your tax residency
Sources
- PwC Worldwide Tax Summaries – Romania: Residence
- Romanian Fiscal Code (Law 227/2015), article 7
- ANAF – fiscal residence questionnaires and procedures
This guide is general information, not personalised tax advice.
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