Romania offers a clear, favorable crypto tax framework. 10% flat tax on capital gains with a €600 annual exemption.
10% flat tax on realized gains from buying/selling crypto. €600 annual exemption for small traders.
Taxation of liquidity provision, yield farming, lending protocols. We classify income correctly.
NFT creation, sales, and royalties have specific tax treatment. We optimize your position.
Staking income is taxed as "other income" at 10%. Timing of recognition matters.
Each swap is a taxable event. We track cost basis across complex trading histories.
Mining income: classified as self-employment or business income depending on scale.
We analyze your exchange history, wallets, DeFi positions, and staking activities.
We calculate gains/losses using FIFO method, identify exemptions, and optimize.
We prepare and file your annual tax declaration (Declarația Unică) with ANAF.
Quarterly reviews, structuring advice, and MiCA compliance support.
Under the Romanian Fiscal Code (Art. 94), cryptocurrency gains are classified as "income from other sources" and taxed at a flat 10% rate. An annual exemption of €600 (equivalent in RON) applies — gains below this threshold are tax-free.
Romania uses the FIFO (First-In, First-Out) method for calculating cost basis. Each disposal (sale, swap, or payment) triggers a taxable event. Losses can offset gains within the same tax year but cannot be carried forward.
With MiCA (Markets in Crypto-Assets Regulation) taking full effect in 2025-2026, Romania is implementing enhanced reporting requirements for crypto service providers. The office stays ahead of regulatory changes to ensure full compliance.
Expert cryptocurrency tax advisory. We handle calculation, filing, and optimization.
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