The ultimate guide of cryptocurrency taxation in Romania (update 2026)

Romania continues to position itself as a European technology hub, becoming a top destination for foreign entrepreneurs and digital nomads. However, the tax landscape regarding digital assets is constantly evolving. Whether you are a non-resident conducting business in Romania or a tax resident managing a cryptocurrency portfolio, understanding the 2026 tax reforms is essential for complying with the law and preserving your wealth.

1. Personal Income Tax on Cryptocurrency: The 2026 Change

For years, Romania has been known for its flat 10% tax on cryptocurrency gains. However, effective January 1, 2026, the taxation of “income from other sources”—the category that includes cryptocurrencies—has undergone a major change:

• Standard Tax Rate: Gains from the transfer of virtual currencies are now taxed at 16% (an increase from the previous rate of 10%).
• Calculation: The tax is applied to the net gain (selling price – purchase price – transaction fees).
• De minimis exemption: Gains of less than 200 RON per transaction are not taxed, provided that the total exempt gains per year do not exceed 600 RON.

2. Taxable Events: What Triggers the Tax Liability?

From the perspective of the National Agency for Fiscal Administration (ANAF), “realization of value” is the triggering factor. It should be noted that Romania is one of the few jurisdictions that explicitly treats cryptocurrency-to-cryptocurrency exchanges as taxable events.

• Sale for fiat currency: The conversion of BTC, ETH, or stablecoins into EUR, USD, or RON.
• Cryptocurrency-to-cryptocurrency exchanges: The exchange of one digital asset for another (e.g., BTC for ETH). The gain is calculated based on the market value at the time of the exchange.
• Purchase of goods/services: Using cryptocurrencies to buy real estate, cars, or services in Romania is treated as a “sale” of that cryptocurrency at market value.

3. Social Security Contributions (CASS)

If your total “non-wage” income (gains from cryptocurrencies + dividends + interest + rent) exceeds certain thresholds based on the gross minimum wage, you must pay social security contributions (CASS). For the year 2026, with the minimum wage set at 4,050 RON, the thresholds are:

• 6 minimum wages (24,300 RON): You pay 10% of the base amount of 6 minimum wages.

• 12 minimum wages (48,600 RON): You pay 10% of the base amount of 12 minimum wages.
• 24 minimum wages (97,200 RON): You pay 10% of the base amount of 24 minimum wages (this is the maximum cap for investment income).

4. Passive Income: Mining, Staking, and Airdrops

Passive income from cryptocurrencies is generally taxed upon receipt.

• Mining and staking: The fair market value of the tokens at the time they arrive in your wallet is considered taxable income.
• Airdrops: These are also taxable upon receipt. Professional traders often prefer to set up a Romanian SRL (LLC) to manage these activities more efficiently.

5. Corporate Taxation (The Advantage of an SRL)

For traders with high trading volumes or those moving to Romania, setting up a company can be extremely tax-efficient:

• Micro-enterprise regime: If you have at least one employee and a turnover under €100,000, you can benefit from a 1% tax rate on total revenue.
• Dividend Tax: Note that, in 2026, the tax on dividends distributed to shareholders increased to 16%.

6. Reporting and Transparency (DAC8)

Starting in 2026, the EU’s DAC8 directive will come into full effect. This means that crypto-asset service providers (CASPs) are now required to automatically report transaction data to tax authorities across the EU. For foreigners in Romania, “hiding” cryptocurrency gains is no longer a viable strategy; automated cross-border reporting makes transparency the only path to safety.

For more details, we’d be happy to discuss this with you.

As Romania continues to position itself as a European tech hub, it has become a top destination for foreign entrepreneurs and digital nomads. However, the tax landscape for digital assets is evolving. If you’re a non-resident doing business in Romania or a tax resident managing a crypto portfolio, understanding the 2026 tax reforms is critical for compliance and wealth preservation.

1. Personal Income Tax on Cryptocurrency: The 2026 Change

For years, Romania has been known for its flat 10% tax on cryptocurrency gains. However, effective January 1, 2026, the taxation of “income from other sources”—the category that includes cryptocurrencies—has undergone a major change:

• Standard Tax Rate: Gains from the transfer of virtual currencies are now taxed at 16% (an increase from the previous rate of 10%).
• Calculation: The tax is applied to the net gain (Sale Price – Purchase Price – Trading Fees).
• De minimis exemption: Gains of less than 200 RON per transaction are not taxed, provided that the total exempt gains per year do not exceed 600 RON.

2. Taxable Events: What Triggers a Tax Liability?

According to the National Agency for Fiscal Administration (ANAF), “realization of value” is the triggering factor. Note that Romania is one of the few jurisdictions that explicitly treats cryptocurrency-to-cryptocurrency exchanges as taxable events.

• Sale for fiat currency: The conversion of BTC, ETH, or stablecoins into EUR, USD, or RON.
• Cryptocurrency-to-cryptocurrency exchanges: The exchange of one digital asset for another (e.g., BTC for ETH). The gain is calculated based on the market value at the time of the exchange.
• Purchase of goods/services: Using cryptocurrencies to buy real estate, cars, or services in Romania is treated as a “sale” of that cryptocurrency at market value.

3. Social Security Contributions (CASS)

If your total “non-wage” income (gains from cryptocurrencies + dividends + interest + rental income) exceeds certain thresholds based on the gross minimum wage, you must pay social security contributions (CASS). For the year 2026, with the minimum wage set at 4,050 RON, the thresholds are:

• 6 minimum wages (24,300 RON): You pay 10% of the base amount of 6 minimum wages.
• 12 minimum wages (48,600 RON): You pay 10% of the base amount of 12 minimum wages.
• 24 minimum wages (97,200 RON): Pay 10% of the base amount of 24 minimum wages (this is the maximum cap for investment income).

4. Passive Income: Mining, Staking, and Airdrops

Passive income from cryptocurrencies is generally taxed at the time of receipt.

• Mining and staking: The fair market value of the tokens at the time they are deposited into your wallet is considered taxable income.
• Airdrops: These are also taxable upon receipt. Professional traders often prefer to set up a Romanian SRL (LLC) to manage these activities more efficiently.

5. Corporate Taxation (The Advantage of an SRL)

For high-volume traders or those moving to Romania, setting up a company can be extremely tax-efficient:

• Micro-enterprise regime: If you have at least one employee and a turnover of less than €100,000, you can benefit from a 1% tax on total revenue.
• Dividend tax: Note that, in 2026, the tax on dividends distributed to shareholders increased to 16%.

6. Reporting and Transparency (DAC8)

Starting in 2026, the EU’s DAC8 Directive will come into full effect. This means that crypto-asset service providers (CASPs) are now required to automatically report transaction data to tax authorities across the EU. For foreigners in Romania, “hiding” cryptocurrency gains is no longer a viable strategy; automated cross-border reporting makes transparency the only path to safety.

For more details, we’d be happy to discuss this with you.