Expat Tax Residency in Romania

What triggers Romanian fiscal residency?

Romanian fiscal residency is governed by Article 7 of Law 227/2015 (the Fiscal Code). Any one of three alternative criteria is sufficient to establish full tax residency. First, an individual whose legal domicile is registered in Romania is automatically resident regardless of physical presence. Second, a person whose centre of vital interests is located in Romania becomes resident on that basis alone; ANAF guidance published in the 2023 edition of the official residency guidelines describes this test as examining the closest personal and economic connections -- family members present in Romania, employment with a Romanian entity, Romanian real-estate holdings, and Romanian bank accounts all weigh toward a Romanian vital-interests determination. Third, physical presence exceeding 183 days in any period of 12 consecutive months ending within the calendar year concerned triggers residency. The 12-month window is rolling, not calendar-year-bound, so presence straddling two calendar years counts. A non-resident who crosses the 183-day threshold becomes resident starting from the first day of arrival in Romania in that 12-month period -- not from the day the threshold is crossed. Consult a qualified tax professional before drawing conclusions from any single factor.

What is the ANAF residence questionnaire (Chestionar)?

The Fiscal Code and implementing Methodological Norms (Government Decision 1/2016) require both arriving and departing individuals to lodge a formal residence questionnaire with the competent ANAF central fiscal body. For individuals arriving in Romania, the questionnaire -- titled "Set of questions for determining the fiscal residence of the individual upon arrival in Romania" (form Z015 per ANAF guidance) -- must be submitted within 30 days of the date on which the 183-day presence threshold is fulfilled. Submission can be made in person at the registry of the competent ANAF office, by authorised representative, by post with acknowledgment of receipt, or electronically through the ANAF Virtual Private Space (Spatiul Privat Virtual) portal. Supporting documents required alongside the questionnaire typically include a valid passport or identity document, proof of Romanian accommodation (lease or ownership), and any foreign tax-residency certificate accompanied by an authorised Romanian translation. ANAF must notify the individual within 30 days of questionnaire receipt whether that person carries full worldwide-income tax liability in Romania or is taxed on Romanian-source income only. For individuals departing Romania, a separate questionnaire for establishing fiscal residence upon departure must be filed at least 30 days before the departure date. Failure to file either questionnaire on time carries a penalty of 50 to 100 RON under current ANAF enforcement practice.

How is worldwide income taxed once residency is established?

A Romanian tax resident carries full fiscal obligation on worldwide income: every category of income from every country is reportable and subject to Romanian personal income tax from the date residency begins. For an individual who triggers residency through the 183-day rule, worldwide income is taxable from the first day of arrival in Romania within that 12-month period. Romania applies a flat personal income tax (impozit pe venit) rate of 10% across employment income, self-employment income, rental income, capital gains, pension income (above the CASS threshold), and most other personal-income categories. The flat rate has been in force since 2018 (reduced from the prior 16% rate introduced in 2005) and remains unchanged as of the 2026 fiscal year. Where a double-tax treaty between Romania and the income source-state applies, foreign tax paid on the same income may be credited against Romanian liability under Article 131 of the Fiscal Code, up to the amount of Romanian tax due on that income. No carry-forward of excess foreign-tax credit is available. Residents file and self-assess via the Declaratia Unica (Form 212) annually, due 25 May following the tax year. For more on Romania's treaty network see the Romania country overview.

What is the special rule for three consecutive years of Romanian residency?

Romanian nationals domiciled in Romania who later establish tax residency in a jurisdiction that has no double-tax treaty with Romania face an extended Romanian tax obligation. Under Article 59 of the Fiscal Code these individuals remain taxable in Romania on worldwide income not only for the calendar year in which their Romanian residency ends but also for the following three calendar years. This rule does not apply when the new jurisdiction of residence has a valid tax treaty in force with Romania -- and Romania has concluded over 90 such treaties, covering virtually all EU member states, the United States, Canada, Japan, and many others. For an expat who has maintained Romanian tax residency for three or more consecutive years and then moves to a treaty country, the extended obligation does not arise; residency ceases under the treaty tie-breaker from the date that treaty residency in the new state is established.

What health contribution (CASS) applies to residents?

CASS (Contributia de Asigurari Sociale de Sanatate) is the Romanian public health insurance contribution, levied at a flat rate of 10%. For employed individuals CASS is withheld by the employer on gross salary. For non-employed residents with non-salary income (rental, dividends, freelance, foreign-source income), liability falls into one of the three brackets above, based on the 2026 minimum gross wage of RON 4,050/month (rising to RON 4,325/month from July 2026). New residents with no Romanian-source income who nonetheless establish fiscal residency may enroll voluntarily; from September 2025, individuals who were previously co-insured under a spouse's coverage without independent income must pay the floor CASS amount equivalent to 10% of six minimum gross wages (RON 2,430 for 2025-2026) to maintain public health coverage. In addition to CASS, employed residents contribute 25% pension insurance (CAS) on gross salary. Self-employed residents contribute CAS and CASS on declared income up to the annual ceiling. A qualified tax professional can help determine which bracket and contribution schedule applies to your specific income mix.

How does the tie-breaker work when dual residency arises?

Where a resident of a treaty country also satisfies Romanian residency criteria, the applicable double-tax agreement determines which state has primary residence for treaty purposes. Romania's treaties follow the OECD Model Article 4 tie-breaker cascade: (1) the state where the individual has a permanent home; (2) if permanent homes exist in both states, the state with which personal and economic relations are closer (centre of vital interests); (3) if the centre of vital interests cannot be determined, the state of habitual abode; (4) nationality; (5) mutual agreement between the two competent tax authorities. A Romanian residency questionnaire lodged with ANAF triggers an ANAF assessment; if treaty residency in the other state is subsequently confirmed by a valid tax-residency certificate from that state's authority, ANAF adjusts the assessment to Romanian-source income only. The certificate must carry an authorised Romanian-language translation to be accepted by ANAF.

How does a resident formally cease Romanian fiscal residency?

Ceasing Romanian fiscal residency requires both a substantive change -- removing all three residency triggers -- and a formal administrative step. Practically: the individual must establish a permanent home abroad, relocate the centre of vital interests outside Romania, and cease habitual presence in Romania. On the administrative side, the individual files the departure questionnaire with ANAF at least 30 days before leaving Romania. ANAF notifies within 15 days whether the individual will be treated as a non-resident from the departure date. The individual then files a final Declaratia Unica (Form 212) for the partial year of Romanian residency, due 25 May of the following year, covering all worldwide income earned during the period of Romanian residency. For those relocating to a jurisdiction without a Romanian tax treaty, the three-calendar-year extended obligation described above applies. For those moving to a treaty country, residency ceases from the date of establishing treaty residence in the new state, as confirmed by a local tax-residency certificate. Formal deregistration of fiscal domicile with ANAF (Form 020) completes the administrative record. Always engage a qualified tax professional to coordinate the exit sequence, particularly where Romanian-source income (rental, business, investments) continues after departure.