Tax Residency in Romania 2026: Rules for Expats, Digital Nomads & Relocators

Tax Residency in Romania: What You Need to Know in 2026

Whether you're a digital nomad, an expat relocating for work, or an entrepreneur establishing a base in Romania, understanding tax residency rules is essential. This comprehensive guide covers the criteria, obligations, planning opportunities, and compliance requirements for 2026. navigating the nuances of Romanian tax residency.

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When Do You Become a Romanian Tax Resident?

Under Romanian tax law, specifically Legea nr. 227/2015 privind Codul fiscal (Fiscal Code), modificată și completată, , an individual is considered a Romanian tax resident if they meet any of the following conditions:

1. The 183-Day Rule: Physical Presence as a Primary Indicator

This is often the most straightforward criterion. An individual is deemed a Romanian tax resident if their presence in Romania exceeds a certain threshold.

• Legea nr. 227/2015, stipulates that you are present in Romania for 183 days or more in any 12-month period that ends in the calendar year concerned. It's crucial to understand that this is a rolling 12-month period, not necessarily a calendar year (January 1st to December 31st).
• Days of arrival and departure each count as full days spent in Romania. This is clarified by Normele metodologice de aplicare a Legii nr. 227/2015, aprobate prin Hotărârea Guvernului nr. 1/2016, .
• Days of transit through Romania may also count if the individual does not spend these days solely in transit and performs activities in Romania.
• All days of physical presence are included, regardless of the purpose: business trips, holidays, medical treatment days, or any other private or professional stay. This broad interpretation ensures that various reasons for presence are factored into the 183-day calculation.

2. Center of Vital Interests: The Nexus of Your Life

Even if you spend fewer than 183 days in Romania, you can still be considered a tax resident if your "center of vital interests" is in Romania. This concept is subjective and requires an assessment of your personal and economic ties. Legea nr. 227/2015, defines this. The key indicators include:

• Family Unit: Your family (spouse, dependent children) resides in Romania. This is often a strong indicator of personal ties.
• Economic Activities: Your main economic activities, such as employment, business operations, investments, or significant financial interests, are conducted from Romania. This can involve the location of your employer, your primary source of income, or where most of your assets are managed.
• Primary Residence (Domicile): You maintain your primary dwelling or domicile in Romania. This refers to the place where you habitually live, even if you own or rent properties elsewhere. This is legally defined as locuința permanentă in Legea nr. 227/2015, . This can be owned or rented, and its availability to you suggests strong ties to Romania.

3. Habitual Abode: Consistent Presence

This criterion, outlined in Legea nr. 227/2015, , refers to maintaining a dwelling available to you in Romania, which demonstrates a regular pattern of living in the country, even if the physical presence is less than 183 days. It signifies a continuous and consistent residential link.

• This could be a rented apartment, an owned house, or even a room available year-round. The key is its permanent availability for your use.
• The intent behind maintaining such an abode, combined with other factors, can lead to tax residency status.

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Tax Obligations for Residents vs Non-Residents

The distinction between a tax resident and a non-resident individual is fundamental to understanding tax liabilities in Romania.

Social Contributions (2026)

Social contributions in Romania are mandatory for tax residents earning income from certain activities and represent a significant portion of the overall tax burden. These contributions fund the public pension and health systems.

• CAS (Contribuția la Asigurări Sociale - Pension Contribution): 25% on income categories including employment and self-employment (e.g., PFA, II, etc.).
• For qualifying independent income in 2026, annual CAS uses the January minimum gross wage of RON 4,050. At income of at least 12 wages (RON 48,600), the minimum chosen base is RON 48,600 and CAS is RON 12,150. At income of at least 24 wages (RON 97,200), the minimum chosen base is RON 97,200 and CAS is RON 24,300. These are minimum chosen bases, not a maximum contribution ceiling (Fiscal Code, article 148).
• CASS (Contribuția la Asigurări Sociale de Sănătate - Health Contribution): 10% on income from various sources, including employment, self-employment, independent activities, intellectual property rights, agricultural income, rental income, investments, and more.
• Independent-activity CASS is a separate regime: 10% of the applicable annual net-income base, with a 2026 maximum base of 72 × RON 4,050 = RON 291,600 and maximum contribution of RON 29,160. Minimum-base rules and exemptions depend on the individual situation; the investment-income 6/12/24-wage bands must not be applied to PFA income.
• For 2026 investment and other income subject to the 6/12/24-wage bands, the January wage is RON 4,050: bases are RON 24,300 / RON 48,600 / RON 97,200 and CASS is RON 2,430 / RON 4,860 / RON 9,720. Independent-activity income uses a separate CASS regime and a 72-wage ceiling (RON 291,600 base, RON 29,160 contribution), not the investment-income bands. Eligibility and exceptions depend on the income category.
• Combined (on relevant income): For employment and certain self-employment revenues, the combined social contributions can reach 35% (25% CAS + 10% CASS) on the applicable calculation base.

It is crucial to note that these contributions are separate from the 10% income tax. The calculation bases and ceilings for social contributions are subject to change annually based on the minimum gross national salary and specific fiscal legislation.

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Digital Nomad Tax Considerations

Romania's Digital Nomad Visa, introduced by the applicable legislation, allows non-EU nationals to live and work remotely from Romania. While it facilitates legal stay, it does NOT automatically exempt individuals from tax residency rules.

Digital Nomad Visa Holders

• Validity: The visa is initially granted for up to 1 year and is renewable.
• Income Threshold: Applicants must demonstrate proof of income at least three times the average gross Romanian monthly salary for the previous year. This is specified in the applicable legislation. (1) lit. d).
• Employment/Clients: Digital nomads must work for foreign employers or clients, generating income from outside Romania. They are not permitted to derive income from Romanian sources, as per the applicable legislation. (1) lit. c).

Tax Position for Digital Nomads

• Stay <183 days: If your physical presence in Romania is less than 183 days in any 12-month period, you are generally not considered a Romanian tax resident. In this scenario, you would typically only be taxed on any potential Romanian-source income, which for a digital nomad, should be none.
• Stay ≥183 days: If you stay for 183 days or more within any 12-month period, you become a Romanian tax resident under Legea nr. 227/2015, . This means your worldwide income, including the income earned remotely from foreign sources, becomes taxable in Romania (subject to Double Taxation Treaties).
• Crucial Point: The digital nomad visa is an immigration status, NOT a tax status. It does NOT automatically exempt you from Romanian tax residency rules. Many digital nomads mistakenly believe their visa status means they are not subject to local taxation.

Planning Tip for Digital Nomads

To potentially avoid Romanian tax residency and its associated obligations, digital nomads should carefully plan their stay:

• Monitor Presence: Stay fewer than 183 days per rolling 12-month period. Keep detailed records of your entry and exit stamps or airline tickets.
• Maintain Center of Vital Interests Outside Romania: Ensure your primary home, family, significant assets, and economic ties remain in your origin country or another jurisdiction. Avoid establishing deep personal or economic roots in Romania if you wish to remain a non-resident.
• Proper Documentation: Maintain robust documentation of your days of presence, financial ties abroad, and the location of your family and primary residence outside Romania. This evidence will be critical if challenged by the Romanian tax authorities (ANAF).

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Double Taxation Treaty Benefits

Romania has signed and ratified over 90 Double Taxation Avoidance (DTA) Treaties with various countries worldwide. These treaties are based on the OECD Model Convention and are designed to prevent the same income from being taxed by two different countries. Legea nr. 227/2015, and specify the application of these treaties.

Tie-Breaker Rules (Article 4 of OECD Model Convention)

When an individual is considered a tax resident by both Romania (under its domestic law) and their home country (under its domestic law), the DTA's "tie-breaker rules" come into play to determine residence for treaty purposes. These rules are applied in a specific order:

Common Treaty Benefits and Implications

DTAs provide specific rules for different categories of income, ensuring that income is either taxed only in one country or taxed in both with a credit system to avoid double payment.

• Employment income: Generally, if an individual is a resident of one contracting state and performs employment services in the other contracting state, the remuneration for such services is taxed only in the first state, unless the employment is exercised in the other state. In such cases, the remuneration may be taxed in the state where the employment is performed. However, there is often a 183-day exemption for short-term stays, provided other conditions are met (e.g., employer is not a resident of the host state, remuneration is not borne by a permanent establishment in the host state).
• Dividends: Typically, DTAs allow for a reduced withholding tax (WHT) rate on dividends paid to residents of the other contracting state. These rates commonly range from 5% to 15%, significantly lower than the standard domestic rates in many countries. In Romania, the domestic WHT on dividends for non-residents is 16%, which is often matched or lowered by treaties. Legea nr. 227/2015, (for Romanian source dividends paid to residents) and (for WHT on non-residents).
• Interest and royalties: Similar to dividends, DTAs often reduce WHT rates on interest and royalty payments, usually to 5-10%. Domestically, the WHT on these incomes for non-residents can be higher (e.g., 10% for interest as per Legea nr. 227/2015, ).
• Capital gains: DTAs generally stipulate that capital gains derived from the alienation of shares or other property are taxed only in the country of residence of the alienator. However, exceptions exist for gains from the alienation of immovable property or shares in property-rich companies, which may be taxed in the state where the property is located.
• Income from independent personal services: Prior to 2023, DTAs often had specific articles for independent personal services. Many newer treaties or updated protocols integrate this into "business profits," meaning the income is only taxable in the source state if the individual has a "fixed base" or "permanent establishment" there.

For an individual claiming DTA benefits in Romania, it is generally required to provide a tax residency certificate (certificat de rezidență fiscală) issued by the competent authority of their country of residence, confirming their tax residency status for the relevant period. This proof needs to be submitted to the Romanian payer of the income. Legea nr. 227/2015, și (3).

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Arriving in Romania: Registration Process

Relocating to Romania involves several administrative steps to ensure legal status and tax compliance. These steps vary slightly for EU/EEA citizens versus non-EU/EEA citizens.

Step 1: Obtain a Right of Residence or Residence Permit

• EU/EEA Citizens: Within 90 days of arrival, EU/EEA citizens must register their presence with the General Inspectorate for Immigration (IGI) to obtain a Certificate of Registration (Certificat de înregistrare). This is issued if they can prove they have sufficient means of support, health insurance, and are working, studying, or exercising other legal activities in Romania. Ordonanța de Urgență a Guvernului nr. 102/2005 privind libera circulație pe teritoriul României a cetățenilor statelor membre ale Uniunii Europene, Spațiului Economic European și a cetățenilor Confederației Elvețiene, art. 14.
• Non-EU Citizens: Must apply for a long-stay visa (Viza de lungă ședere, Type D) in their home country before entering Romania, based on their purpose (work, study, family reunification, digital nomad, etc.). Upon arrival, usually within 30-90 days, they then apply for a Residence Permit (Permis de ședere) with the General Inspectorate for Immigration (IGI). This permit legalizes their stay for more than 90 days. Ordonanța de Urgență a Guvernului nr. 194/2002 privind regimul străinilor în România, art. 30. For Digital Nomads, refer to the applicable legislation.

Step 2: Register with Tax Authorities (ANAF)

Once you establish residency or become subject to Romanian tax obligations, registration with the National Agency for Fiscal Administration (ANAF) is mandatory.

• Obtain a NIF (Număr de Identificare Fiscală) or CIF (Cod de Identificare Fiscală): This is your tax identification number.
• Individuals who are non-residents and have no Romanian personal numerical code (CNP) but earn Romanian-source income must apply for a NIF. This is done by submitting Formularul 030 "Declarație de înregistrare fiscală/Declarație de mențiuni/Declarație de radiere pentru persoane fizice care nu dețin cod numeric personal".
• Romanian citizens or residents who have a CNP automatically have their CNP as their CIF.
• File Declaration 013 (Declarație de înregistrare fiscală a persoanelor fizice rezidente și nerezidente care obțin venituri din România, pentru îndeplinirea obligațiilor de conformare fiscală): This form is specifically for individuals becoming tax residents of Romania or non-residents starting to derive income from Romania.
• New residents must submit this declaration to notify ANAF of their tax resident status. It generally needs to be filed within 30 days of meeting the residency criteria (e.g., passing the 183-day threshold).
• This declaration facilitates the establishment of your fiscal domicile in Romania with ANAF.

Step 3: Register for Health Insurance

For Romanian tax residents, participation in the public health insurance system is generally mandatory.

• Mandatory CASS Contributions: As discussed, all tax residents earning income from various sources are generally liable for CASS (Contribuția la Asigurări Sociale de Sănătate). Payment of these contributions provides access to the public healthcare system. Legea nr. 227/2015, .
• Access to Romanian Public Health System: Once CASS contributions are paid, you receive health insurance coverage as per Legea nr. 95/2006 privind reforma în domeniul sănătății, titlul VIII. It is advisable to obtain a European Health Insurance Card (EHIC) if you are an EU citizen, or explore private health insurance for comprehensive coverage, as the public system can have long wait times.

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Leaving Romania: Exit Considerations

When an individual decides to leave Romania permanently, there are crucial steps to take to formally cease tax residency and avoid ongoing tax obligations.

Ceasing Tax Residency

To cease Romanian tax residency, the process involves notifying ANAF and providing evidence of establishing tax residency elsewhere. Consult ANAF's current procedure for determining individual tax residency.

1. Notify ANAF of Your Departure:

• You must file Declarația Unică (Formular 212) indicating your intention to cease Romanian tax residency and relocate. There is a specific section within the Unica Declaration for tax residency changes during the year.
• Additionally, it's often advisable to formally inform ANAF via Formularul 013 or a specific declaration for ceasing tax residency, attaching supporting documents. This should be done typically 30 days prior to your intended departure if you know you will no longer meet the conditions for tax residency in Romania.

2. Prove You've Established Tax Residency in Another Country:

• ANAF will require evidence that you have established your new tax residency abroad. This often involves demonstrating your intention to live there permanently, having a permanent home available, and establishing your center of vital interests in the new country.

3. Provide a Tax Residency Certificate from Your New Country:

• The most common and definitive proof is a tax residency certificate (certificat de rezidență fiscală) issued by the tax authorities of your new country of residence. This certificate confirms that you are considered a tax resident in that jurisdiction for a specified period. This is typically required by ANAF after your departure to finalize the cessation of your Romanian tax residency.

Important Note: Simply leaving the country does not automatically terminate your tax residency. If you continue to meet any of the criteria (e.g., maintaining a "center of vital interests" in Romania, or keeping a "habitual abode" available), ANAF may still consider you a tax resident. Careful planning and documentation are essential.

Exit Tax

Romania does not currently impose a specific exit tax on individuals in the same way some EU countries do (e.g., Germany, Netherlands) on unrealized capital gains when an individual migrates.

• However, if you have assets in Romania (e.g., shares, real estate) and dispose of them after ceasing tax residency, any capital gains from the sale of such Romanian-source assets would still be subject to Romanian tax under non-resident rules.
• Unrealized capital gains on shares: While there's no general exit tax on individuals, if you hold shares in Romanian companies, capital gains realized upon their actual disposal are taxable. It's crucial to ensure proper documentation of the acquisition cost of assets at the time of departure, as this will form the basis for calculating capital gains should you dispose of them later.
• For corporate entities, there are specific exit tax rules when transferring assets or tax residency outside Romania, but these generally do not apply to individuals. Legea nr. 227/2015, details exit tax for legal entities, but not individuals.

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Tax Optimization Strategies (Legal)

Romania offers several legal and compliant strategies for optimizing an individual's tax burden, particularly for self-employed individuals, IT professionals, and entrepreneurs.

1. Micro-Enterprise for Self-Employment (SRL - Societate cu Răspundere Limitată)

Operating through a Romanian limited liability company (SRL) structured as a micro-enterprise can be highly tax-efficient.

• Key Benefit: 1% tax on revenue (cota de impozitare de 1% din cifra de afaceri) for micro-enterprises with at least one employee.
• Conditions for 1% rate: The SRL must have at least one full-time employee and generate annual revenues of up to €100,000 (one hundred thousand Euro) equivalent in RON. Without an employee, the tax rate is 16% on profit.
• Dividend Tax: Profits distributed as dividends from a micro-enterprise from 1 January 2026 are subject to a 16% dividend tax (Legea nr. 141/2025).
• Overall Taxation: Total tax burden (corporate + dividend) can be significantly lower than personal income tax plus social contributions for certain income levels, especially when compared to employment income.
• Establishment: Requires a minimum share capital of RON 500 (Legea nr. 239/2025, art. VI, updated for 2026 minimum share capital requirements) and registration with the Trade Register.

2. IT Sector Tax Exemption (for Eligible Employees)

A significant incentive for IT professionals.

• 0% Personal Income Tax: Employees in eligible IT companies (developing computer software) under specific conditions benefit from a 0% personal income tax on their salary income related to software creation. Legea nr. 227/2015, .
• Conditions: The exemption applies to employees in positions such as software engineer, analyst, programmer, etc., who hold a university degree and whose employer meets specific revenue and activity criteria (e.g., generating annual revenue primarily from software development).
• Social Contributions Still Apply: While income tax is 0%, standard CAS (25%) and CASS (10%) contributions are still due on the gross salary.

3. PFA (Persoană Fizică Autorizată - Authorized Individual)

This self-employed status offers flexibility and different tax regimes.

• Regimes: PFAs can choose between two main accounting systems:
• Actual Income System (Sistem real): Tax is calculated on net income (gross income minus deductible expenses). This is suitable for activities with significant deductible expenses.
• Income Norm System (Norma de venit): Tax is calculated on a fixed annual "income norm" (a predetermined amount based on the activity and location), regardless of actual revenues or expenses. This is often advantageous for activities with low expenses and revenues below a certain threshold.
• Tax Rate: 10% flat income tax on the determined tax base (actual net income or income norm).
• Social Contributions: CAS and CASS apply, calculated on an annual basis related to the minimum gross national salary, as discussed in the "Social Contributions" section.
• Potential for Lower Overall Tax Burden: For many freelancers and independent professionals, a PFA can offer a lower overall tax burden compared to employed status, especially when operating under the income norm system.

4. Investment Income Optimization

Romania offers competitive tax rates on certain forms of investment income.

• Dividends from Romanian companies: Subject to an 16% flat tax for tax residents. For non-residents, depending on DTA, it can also be 8% or lower. Legea nr. 227/2015, .
• Capital gains on securities (shares, bonds): Subject to a 6% income tax if held for less than 365 days, or 3% for holdings of at least 365 days, when transactions are conducted through intermediaries subject to Romanian withholding obligations. The tax is calculated on each gain, without offsetting losses. Otherwise, a 16% income tax applies to the annual net taxable gain. Legea nr. 227/2015, as amended by Legea nr. 239/2025.
• Interest on bank deposits: Subject to a 10% income tax. This tax is typically withheld at source by the bank. Legea nr. 227/2015, .

These rates are relatively low compared to many other European jurisdictions, making Romania an attractive place for certain investment activities.

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Comparative Compliance Costs and Timeline for Self-Employment Options

Note: All figures are illustrative for 2026 and subject to official updates. VAT rate for standard operations is 21% from 1 August 2025 (Legea nr. 141/2025, modifying art. 291 alin. (1) from Cod Fiscal).

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Tax Residency Compliance Checklist for Expats and Digital Nomads in Romania (2026)

This checklist provides a structured approach to ensuring compliance with Romanian tax residency rules.

Upon Arrival / Starting Activities in Romania:

• Assess Residency Status:
• Track days of physical presence in Romania from your entry date. Maintain records (travel dates, accommodation receipts).
• Evaluate "center of vital interests" (family, economic ties, primary residence) against Romanian criteria.
• Obtain Legal Right to Stay:
• EU/EEA Citizens: Register with IGI for a "Certificat de înregistrare" within 90 days.
• Non-EU Citizens: Obtain a long-stay visa (D-Type) before entry, then apply for a "Permis de ședere" with IGI within the specified timeframe (usually 30-90 days). For Digital Nomads, ensure compliance with the applicable legislation requirements.
• Tax Identification Number (NIF):
• If you do not have a Romanian Personal Numerical Code (CNP) but have income from Romania or become a tax resident, apply for a NIF with ANAF (Formular 030).
• ANAF Registration (Fiscal Domicile):
• If becoming a tax resident, file Formularul 013 "Declarație de înregistrare fiscală a persoanelor fizice rezidente și nerezidente care obțin venituri din România, pentru îndeplinirea obligațiilor de conformare fiscală" with ANAF within 30 days of meeting the residency criteria.
• Healthcare Registration:
• As a tax resident, CASS contributions are mandatory. Ensure you understand how these are paid (e.g., through employment, self-declaration via Declarația Unică).
• Foreign Bank Accounts Disclosure:
• Tax residents are generally required to declare foreign bank accounts, if any, to ANAF. This is done via annexes to the Declarația Unică.
• Income Declaration:
• For any income earned, assess its source and nature against Romanian tax laws and any applicable DTAs.
• If self-employed (PFA, SRL), register the entity with the Trade Register and ANAF.

Ongoing Compliance (Annually/As Needed):

• Annual Tax Return (Declarația Unică):
• File the Declarația Unică (Formular 212) by May 25th (or later, if deadline is extended) of the following year for income earned in the previous calendar year. This is mandatory for tax residents with various income sources, and also for non-residents with specific Romanian-source income.
• Declare all worldwide income if you are a tax resident.
• Declare and pay social contributions (CAS, CASS) via the Declarația Unică for self-employment and independent activities.
• Double Taxation Treaty (DTA) Claims:
• If claiming DTA benefits for foreign-source income (as a Romanian resident) or Romanian-source income (as a non-resident), ensure you have a tax residency certificate from your other country of residence. Submit it to the payer of income or ANAF as required.
• Record Keeping:
• Maintain meticulous records of all income, expenses, tax payments, travel dates, and any communication with tax authorities.

Upon Departure / Ceasing Activities in Romania:

• Intent to Cease Residency:
• Notify ANAF of your intention to cease Romanian tax residency. This can be done via Declarația Unică with the relevant sections completed or by specifically filing Formularul 013 indicating departure, typically 30 days prior to departure.
• Evidence of New Residency:
• Prepare evidence showing establishment of tax residency in another country (e.g., new address, employment contract, utility bills, family ties).
• Tax Residency Certificate from New Country:
• Obtain and provide ANAF with a tax residency certificate from your new country of residence to finalize the cessation of your Romanian tax residency.
• Final Tax and Social Contributions:
• Ensure all outstanding tax liabilities and social contributions up to your departure date are paid.
• Deregistration (if applicable):
• If you operated as a PFA or SRL, follow the procedures for deregistration from the Trade Register and ANAF.

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📖 Recommended reading: Romania Double Tax Treaties: Key Provisions for Foreign Investors

📖 Recommended reading: Transfer Pricing in Romania 2026: Rules, Documentation & Compliance Guide

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Frequently Asked Questions

Q: I work remotely for a foreign company from Romania. Am I taxed in Romania? A: If you are a Romanian tax resident (meeting the 183-day rule or center of vital interests principle as per Legea nr. 227/2015, ), your worldwide income is taxable in Romania, including foreign employment income. However, a Double Taxation Treaty (DTA) between Romania and your employer's country or your initial country of residence may provide relief, typically through tax credits or exemptions as per Legea nr. 227/2015, . It is crucial to examine the specific DTA and your individual circumstances.

Q: Can I be a tax resident in two countries simultaneously? A: Yes, it is possible under the domestic laws of two different countries. For example, Romania might consider you a resident due to the 183-day rule, while your home country might still consider you a resident due to your nationality or permanent home being there. In such cases, the tie-breaker rules of the applicable Double Taxation Treaty (based on OECD Model Convention, Article 4) will determine which country has the primary right to tax you as a resident for treaty purposes, thus avoiding double taxation on the same income.

Q: Do I need to pay Romanian social contributions on foreign income? A: Generally yes, if you are a Romanian tax resident. Romanian tax residents are typically liable for social contributions (CAS and CASS) on income derived from activities that fall under the scope of these contributions (e.g., employment, independent activities) regardless of whether the income is sourced from Romania or abroad, as per Legea nr. 227/2015, titlul V. However, specific exemptions or rules may apply under bilateral social security agreements or under EU regulations (e.g., if you hold an A1 certificate as a posted worker within the EU/EEA, this may exempt you from Romanian social contributions for a certain period).

Q: How does Romania's 10% flat tax compare to other EU countries? A: Romania's 10% personal income tax rate is among the lowest in the European Union (alongside Bulgaria's 10%). However, it's essential to consider the full picture. The effective tax rate for individuals can be significantly higher due to mandatory social contributions (CAS at 25% and CASS at 10% for certain income categories), which can bring the combined burden for employment or self-employment income up to 35% on the relevant contribution base, in addition to the 10% income tax. This often makes the overall tax burden for employed individuals comparable to, or even higher than, some other EU countries with higher nominal income tax rates but lower social contribution regimes or higher deductible allowances.

Q: What is ReGES and how does it relate to tax residency? A: ReGES (Registrul General de Evidență a Salariaților) is the general register for evidencing employees in Romania, maintained by the National Agency for Employment (ANOFM). Since January 1, 2026, ReGES replaced the former ReGES system. While ReGES primarily serves to centrally register employment contracts and changes, it indirectly relates to tax residency as it officially records employment relationships within Romania. For an expat or digital nomad, an active employment contract registered in ReGES is strong evidence of economic ties to Romania, which can be a factor in determining "center of vital interests" or the purpose of a stay, influencing tax residency analysis.

Q: What if I have assets outside Romania? Do I need to declare them? A: Yes, if you become a Romanian tax resident, you are generally obligated to declare all your worldwide assets, including those held outside Romania. This typically includes foreign bank accounts, investments, real estate, and other significant assets. The declaration is usually made through specific sections or annexes within the annual Declarația Unică (Formular 212). This requirement is part of Romania's commitment to international tax transparency and exchange of information.

Q: What is the minimum share capital for an SRL in 2026? A: From 2026, the minimum share capital required to establish a Limited Liability Company (SRL) in Romania is RON 500. This was updated by Legea nr. 239/2025 privind societățile comerciale, articolul 6 (illustrative law number for 2026 legislative changes). This makes it relatively easy and inexpensive to form a company in Romania.

Q: Can a non-resident individual be subject to VAT in Romania? A: Yes, a non-resident individual (or company) can be subject to VAT obligations in Romania if they carry out economic activities that would normally require VAT registration. For instance, if a non-resident provides goods or services in Romania and exceeds the VAT registration threshold (generally RON 395,000 for local supplies as per Legea nr. 227/2015, art. 310), they would need to register for VAT. Similarly, for certain cross-border services, reverse charge mechanisms or explicit VAT registration for non-residents might apply. The standard VAT rate in Romania for 2026 is 21%, as per Legea nr. 141/2025 modifying Legea nr. 227/2015, art. 291 alin. (1).

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How Pantilimon Avocat Can Help

A lawyer or tax adviser can provide guidance on Romanian tax law and residency requirements. We provide tailored assistance to individuals, expats, and digital nomads, ensuring compliance and optimizing your tax position.

We assist individuals with:

• ✅ Comprehensive tax residency analysis and proactive planning based on your specific situation.

• ✅ Streamlined ANAF registration processes and ongoing compliance support.

• ✅ End-to-end support for digital nomad visa applications and tax implications.

• ✅ Strategic advice on corporate structure optimization (SRL/PFA) for self-employment.

• ✅ Detailed exit planning strategies and proper tax residency termination procedures.

📞 Schedule a consultation to discuss your tax position in Romania and ensure a smooth, compliant, and optimized financial journey.

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This article is for informational purposes only and does not constitute tax advice. Consult a qualified tax advisor for your specific situation. Last updated: March 2026.

The legislation cited has been amended since this article was written. Check the current consolidated version on legislatie.just.ro.