Crypto Taxation in Romania

What is the current income tax rate on Romanian crypto gains?

Romanian cryptocurrency disposal gains are taxed at 16% personal income tax effective 1 January 2026 under Law 239/2025, adopted by the Romanian Parliament on 15 December 2025. The law raised the rate from the prior 10% in force since Government Ordinance 102/2018 (2019 fiscal year). The 16% rate aligns crypto-disposal income with dividends and gains on other financial instruments. The gain is the positive difference between sale price and purchase price including direct transaction costs (exchange commissions, brokerage fees) per Article 114(2)(m) and Article 116 of Law 227/2015. Kinstellar's Law 239 analysis confirms the 16% rate applies to all virtual-currency transfer income earned from 1 January 2026; gains of prior tax years remain subject to the 10% rate.

How does the de-minimis exemption work?

Article 116 of the Romanian Fiscal Code preserves two complementary exemption thresholds that remain unchanged by Law 239/2025. First: individual transactions generating a gain below RON 200 (approximately EUR 40 at the 2026 BNR reference rate) are not subject to income tax. Second: if total annual gains across all crypto disposals remain below RON 600, all transactions in the fiscal year escape tax regardless of per-transaction size. Per Tradesilvania's 2025 practitioner guide, a single transaction above RON 200 falls outside the per-transaction exemption even if annual aggregate stays below RON 600 — and an annual aggregate above RON 600 renders all disposals taxable even where individual transactions are below RON 200. The dual-threshold structure targets occasional or low-volume retail activity, not professional trading. Gains converted from foreign currencies are translated into RON using the average annual BNR exchange rate for the relevant fiscal year, per ANAF self-reporting requirements.

Do CASS health insurance contributions apply to crypto income?

Yes. Health insurance contribution (CASS) at 10% applies to crypto income when total annual non-salary income (including crypto gains, rental income, and other alternative sources combined) reaches the threshold of six times the gross national minimum wage. For 2026, the gross national minimum wage is RON 4,050 per month, producing the following CASS tiers confirmed by PwC Worldwide Tax Summaries (Romania, Other Taxes, last reviewed March 2026):

CAS (pension contribution) at 25% does not apply to crypto income — it is restricted to employment income and PFA-registered independent activity. CASS is assessed and declared through the same Declaratia Unica filing process as the income tax.

How must crypto income be reported to ANAF?

Romanian residents with taxable crypto income file the Declaratia Unica (Form 212) with ANAF by 25 May of the following year. Crypto gains are reported as income from other sources in Chapter II per Article 114(2)(m) of the Fiscal Code. Filers self-calculate the annual aggregated gain across all platforms and wallets, translate foreign-currency amounts to RON at the annual average BNR exchange rate, and retain supporting records (exchange histories, wallet logs, cost-basis workings) for 10 years under Law 82/1991 on Accounting. ANAF introduced a pre-filled Form 212 for 2026 income that cross-populates certain investment and crypto data. Late-filing and underpayment penalties under Article 219 of the Fiscal Procedure Code accrue at 0.01% per day plus 0.04% to 0.05% penalty per day. Filing is completed through the ANAF Virtual Private Space portal. For Romanian tax residency rules and cross-border reporting obligations, see the Romania country overview.

What is DAC8 and how does it affect Romanian crypto filers?

DAC8 (Council Directive 2023/2226) was transposed through Emergency Ordinance 71/2025, effective 1 January 2026. Crypto-Asset Service Providers (CASPs) — exchanges, custodial wallets, and certain DeFi platforms — must report Romanian user transaction data to ANAF annually from 2026. The first automatic exchange of information across EU member states covers 2026 transactions and is due by 31 March 2027, enabling ANAF to cross-reference reported exchange data against individual Declaratia Unica filings from the 2027 filing season. Romanian residents using non-EU exchanges remain reliant on self-reporting until OECD CARF exchanges extend ANAF's visibility further. An ANAF practitioner guide for CASPs was published at the official ANAF portal in 2025. Cross-border double-taxation relief under Romania's treaty network is covered in the Romania country overview.

Cryptocurrency taxation in Romania involves multiple interacting rules under an evolving legislative framework. Individuals with substantial crypto activity, foreign-platform holdings, or DeFi income should consult a qualified Romanian tax professional (Consultant Fiscal registered with the Camera Consultantilor Fiscali) before filing.