Taxes · 🇷🇴 Romania
Crypto and tokenized asset taxes in Romania
Crypto gains made from 1 January 2026 are taxed at 16% (10% before). Small gains under RON 200 per trade are tax-free if the year's total stays at or below RON 600.
Crypto
Gains
16% flat (gains from 1 Jan 2026; 10% for gains up to 31 Dec 2025)
Tax-free allowance
Gains under RON 200 per transaction are not taxed, provided total gains in the year do not exceed RON 600.
Also
The gain is the positive difference between sale price and purchase price, including direct transaction costs. It is self-assessed in the Declarația unică and the tax is paid by the same 25 May deadline.
Income and tokenized assets
Filing
Tax year
Calendar year; Declarația unică (form 212) due 25 May of the following year
Reporting
Declare gains in the Declarația unică by 25 May of the following year. Romania transposed DAC8 by Emergency Ordinance 71/2025; crypto providers report data from 1 January 2026.
Tax authority
Watch out
- Gains made in 2025 are still taxed at 10%; gains from 2026 at 16%.
- The health contribution (CASS) may also apply if your income from other sources passes the legal threshold.
- Keep records of purchase prices; you must prove the cost.
Sources
- ANAF: Fiscal Code consolidated (art. 114, 116) · static.anaf.ro
- ANAF: Law 239/2025 · static.anaf.ro
- ANAF: crypto tax brochure (2023) · static.anaf.ro
- ANAF: Emergency Ordinance 71/2025 (DAC8) · static.anaf.ro
Not confirmed
- Whether crypto-to-crypto swaps are taxable events (no ANAF guidance found).
- Whether crypto losses can be offset against gains (law taxes only the positive difference; no explicit rule found).
- Current 2026 CASS thresholds for income from other sources.
- Tax treatment of staking, mining and lending rewards; first DAC8 reporting deadline in Romania.
Researched 2026-11-09 for private individuals resident in Romania. Information, not tax advice — rules change; check the tax authority before you file.