Tax Residency in Romania: the Four Tests, Citizens' Rules and Treaties

Last reviewed: November 2026 · Reviewed by Stéphane Gombauld, tax expert, technologist and digital nomad

You split your year between countries, or you hold Romanian income while living elsewhere. This guide sets out the legal residence tests, how days are counted, the special rules for Romanian citizens, and how treaties break ties. You will know whether Romania can tax your worldwide income, from which date, and what proof settles it.

Romania tax residency rules in 2026: the key figures

What changed for 2026

• Dividends and capital gains up to 16%. Dividends distributed from 1 January 2026 carry 16%, up from 10%, under Law 141/2025. Law 239/2025 raised gains outside Romanian brokers and crypto gains from 10% to 16% (art. 123 and art. 116 para. (2^1) Fiscal Code). PwC (secondary) confirms this applies to income derived from 2026. Romanian-broker gains moved from 1%/3% to 3%/6% (art. 97 para. (8^1)).
• Higher CASS cap for freelancers. The health contribution on self-employed income is now capped at 72 minimum salaries (RON 291,600), up from 60, per PwC (secondary).
• Minimum wage up mid-year. The minimum gross wage is RON 4,050 a month from 1 January 2025 and RON 4,325 from July 2026, per PwC (secondary). ANAF's form 212 brochure uses the wage in force on 1 January, so 2026 CASS bands rest on RON 4,050.
• Crypto reporting. DAC8 applies from 1 January 2026, so EU platforms report your 2026 activity to your residence country.

The residence tests themselves did not change for 2026.

Is this guide for you?

Read on if you…

• live in two or more countries and need to know if Romania can claim you;
• are a Romanian citizen working or living abroad;
• receive Romanian dividends, rent or interest while living elsewhere.

Probably not your case if you…

• need the arrival checklist. The practical guide to obtaining Romanian tax residency covers it step by step;
• are packing up. See ceasing your Romanian tax residency for the exit plan.

What makes you a tax resident of Romania?

The definitions in art. 7 of the Fiscal Code ("Definiții ale termenilor comuni") set four alternative tests. You are resident if you meet at least one.

Two things catch people out. First, the tests are independent. You can spend 100 days in Romania and still be resident because your family lives in your house in Timișoara. Second, the day test uses a rolling window, not a calendar year.

How are days counted?

Look at every 12-month window that ends in the tax year. If any window holds more than 183 days of presence, you meet the test. Keep a dated log with evidence of each entry and exit: boarding passes, leases, card statements.

When does residence start?

Romania applies residence from a date, not from 1 January. As ANAF's residence guide explains, under art. 59(2) and (2^1) of the Fiscal Code:

• under the 183-day test, you are resident from your first day of arrival;
• under the centre-of-vital-interests test, you are resident from the day you declare your vital interests are in Romania.

So the year you move in is effectively split. Worldwide income is taxed from the start date; before it, only Romanian-source income.

Special rules for Romanian citizens

Citizens face rules that foreigners do not. Under art. 59 of the Fiscal Code (scope of the tax), as ANAF's residence guide explains:

• Domiciled citizens are resident by default. They are taxed on worldwide income unless they prove treaty residence elsewhere with a tax residence certificate.
• Foreign salary for work done abroad is exempt. A domiciled citizen pays no Romanian tax on salary received from abroad for work done abroad, per PwC (secondary).
• The non-treaty trap. A domiciled citizen who proves residence in a country without a treaty with Romania stays taxable on worldwide income. This lasts for the year of the move and the next three calendar years.
• Citizens without Romanian domicile are taxed like foreigners: only on Romanian-source income until they become resident.

Here's the catch. Romania's list of tax conventions includes the UAE, Portugal, Spain, Malta and Austria. Monaco, Paraguay, Panama and the Bahamas are not on it. Moving there leaves you exposed for up to four tax years.

What if two countries both claim you?

When two states treat you as resident under their own laws, the treaty tie-breaker decides, in this order:

1. Permanent home available to you. A home in only one country settles it.
2. Centre of vital interests, if you have homes in both.
3. Habitual abode: where you actually live more of the time.
4. Nationality.
5. Mutual agreement between the two tax authorities, as a last resort.

In practice, the proof ANAF relies on is the tax residence certificate from your other country. Without it, ANAF applies domestic law and treats a domiciled citizen as resident. Foreign tax is credited under the treaty, but never above the Romanian tax due on that income. The international tax treaties of Romania guide lists partners and rates. Malta works differently: compare with tax residency in Malta.

Which forms prove your status?

ANAF assesses residence through two questionnaires set by Order 1099/2016, as its residence guide describes:

• On arrival (form Z015): file within 30 days after completing 183 days of presence.
• On departure (form Z017): file at least 30 days before the intended departure date.

Both need supporting documents. Skipping them costs only a RON 50 to RON 100 fine under art. 336(3^1) of the Fiscal Procedure Code, but ANAF then sets your status without your evidence. If you need proof of Romanian residence abroad, ask ANAF for a Romanian residence certificate.

How are residents and non-residents taxed in 2026?

Residents

Residents pay a flat 10% on salaries, freelance income, interest and rent (after a 20% flat deduction). Dividends, crypto gains and capital gains outside Romanian brokers carry 16%. Gains via Romanian brokers carry 3% or 6%, depending on a 365-day holding period.

Contributions come on top. Employees pay 25% CAS and 10% CASS on gross salary. Investors pay 10% CASS once investment income reaches 6 minimum salaries (RON 24,300 for 2026, per PwC, secondary). The base then steps up to 12 (RON 48,600) or 24 (RON 97,200). ANAF's form 212 brochure uses the minimum wage in force on 1 January, RON 4,050 for 2026; it rose to RON 4,325 from July 2026. Income not taxed at source goes in the Declarația unică, form 212, due by 25 May. See personal tax deductions and benefits in Romania for allowances.

Non-residents

Non-residents pay only on Romanian-source income. Title VI of the Fiscal Code (art. 223 lists the taxable income; art. 224 the withholding) governs most of it:

The 16% dividend rate is set by Law 141/2025 (art. 224); the other domestic rates come from PwC's withholding tax page (secondary). Treaty rates differ widely: the Romania–Malta treaty caps dividends at 5%, the Romania–Portugal treaty at 15% for individuals.

Common mistakes (and what they cost)

• Counting days per calendar year → You meet the 183-day test earlier than planned and become resident from your arrival day, with worldwide income taxable.
• Keeping your Romanian ID address after moving abroad → Domicile stays in Romania. ANAF treats you as resident until you produce a foreign residence certificate.
• Moving to a non-treaty country → As a domiciled citizen, you stay taxable on worldwide income for the move year plus three calendar years.
• Not filing the questionnaires → A RON 50 to RON 100 fine, and ANAF fixes your status without your evidence. Late tax then costs 0.02% interest and 0.01% penalty per day, per ANAF.
• Ignoring CASS on investment income → On RON 100,000 of dividends, CASS adds RON 9,720 to the 16% withholding.

Frequently asked questions

What is the 183-day rule in Romania?

You meet it with more than 183 days in Romania in any 12 consecutive months ending in the calendar year concerned. It is a rolling window, not a calendar year. If you meet it, you are resident from your first day of arrival. The other three tests apply independently.

Can I be a Romanian tax resident without spending 183 days there?

Yes. Domicile in Romania or a centre of vital interests in Romania each make you resident regardless of days. If your family, main home or main business is in Romania, ANAF can treat you as resident while you travel most of the year. A treaty tie-breaker may then decide between the two countries.

What tax do non-residents pay in Romania?

Only tax on Romanian-source income. In 2026 that means 16% withholding on dividends, interest and royalties, unless a treaty lowers it. Salary for work done in Romania is taxed at 10%. Sales of Romanian property carry 3% or 1%, depending on a three-year holding period.

Does Romania tax worldwide income?

Yes, for residents. From the residence start date, Romania taxes income from anywhere: 10% generally, 16% on dividends, crypto and foreign-broker gains, 3% or 6% on gains via Romanian brokers. Domiciled citizens are taxed on worldwide income unless they prove treaty residence elsewhere, but their foreign salary for work done abroad is exempt. Foreign tax is credited under treaties.

Do Romanian citizens living abroad pay tax in Romania?

It depends on domicile and proof. A citizen who keeps Romanian domicile stays resident until they show a treaty country's residence certificate. Moving to a non-treaty country keeps worldwide taxation for the move year and three more years. Citizens without Romanian domicile pay only on Romanian-source income.

How do I prove I am not resident in Romania?

Give ANAF a tax residence certificate from your new country, together with the departure questionnaire filed at least 30 days before leaving. A foreign lease, employment contract and evidence of where your family lives support your case. Without a certificate, ANAF applies domestic law and may keep you resident.

Related guides

• Practical guide to obtaining tax residency in Romania
• Practical guide to ceasing tax residency in Romania
• International tax treaties of Romania
• Personal tax deductions and benefits in Romania
• Capital gains tax in Romania
• Romania tax landscape overview
• Tax residency rules in Malta
• All country tax guides

Sources

• Fiscal Code (Law 227/2015), consolidated text – ANAF
• Guidelines for fiscal residence of individuals – ANAF
• Declarația unică (form 212) brochure – ANAF
• Double tax conventions concluded by Romania – ANAF
• Law 141/2025 on fiscal-budgetary measures – ANAF
• DAC8 crypto-asset reporting – European Commission
• Romania – Taxes on personal income – PwC Worldwide Tax Summaries (secondary)
• Romania – Withholding taxes – PwC Worldwide Tax Summaries (secondary)

This guide is general information, not personalised tax advice. See how we research and review.