As Romania continues to position itself as a European tech hub, it has become a primary destination for foreign entrepreneurs and digital nomads. However, the fiscal landscape for digital assets is evolving. If you are a non-resident doing business in Romania or a fiscal 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 Shift
For years, Romania was famous for its flat 10% tax on crypto gains. However, as of January 1, 2026, the taxation of “income from other sources”—the category housing cryptocurrency—has undergone a major change:
- Standard Tax Rate: Gains from the transfer of virtual currencies are now taxed at 16% (increased from the previous 10%).
- The Calculation: Tax is applied to the net gain (Selling Price – Acquisition Price – Trading Fees).
- De Minimis Exemption: Gains below 200 RON per transaction are not taxed, provided the total exempt gains for the year do not exceed 600 RON.
2. Taxable Events: What Triggers a Liability?
In the eyes of the Romanian Tax Authority (ANAF), “realizing value” is the trigger. Note that Romania is one of the few jurisdictions that explicitly treats crypto-to-crypto swaps as taxable events.
- Selling for Fiat: Converting BTC, ETH, or Stablecoins into EUR, USD, or RON.
- Crypto-to-Crypto Swaps: Trading one digital asset for another (e.g., BTC to ETH). The gain is calculated based on the market value at the time of the swap.
- Purchasing Goods/Services: Using crypto to buy real estate, cars, or services in Romania is treated as a “sale” of that crypto at market value.
3. Social Security Contributions (CASS)
If your total “non-salary” income (crypto gains + dividends + interest + rentals) exceeds certain thresholds based on the gross minimum wage, you must pay Health Insurance (CASS). For 2026, with the minimum wage set at 4,050 RON, the thresholds are:
- 6 Minimum Wages (24,300 RON): You pay 10% of the 6-wage base.
- 12 Minimum Wages (48,600 RON): You pay 10% of the 12-wage base.
- 24 Minimum Wages (97,200 RON): You pay 10% of the 24-wage base (this is the maximum cap for investment income).
4. Passive Income: Mining, Staking, and Airdrops
Passive crypto income is generally taxed at the moment of receipt.
- Mining & Staking: The fair market value of the tokens at the time they hit 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 SRL Advantage)
For high-volume traders or those moving to Romania, incorporating can be highly tax-efficient:
- Micro-company Regime: If you have at least one employee and turnover under €100,000, you may qualify for a 1% tax on total revenue.
- Dividend Tax: Note that in 2026, the tax on dividends distributed to shareholders has increased to 16%.
6. Reporting and Transparency (DAC8)
Starting in 2026, the EU’s DAC8 directive is in full effect. This means Crypto-Asset Service Providers (CASPs) are now required to automatically report transaction data to tax authorities across the EU. For foreigners in Romania, “hiding” crypto gains is no longer a viable strategy; automated cross-border reporting makes transparency the only path to safety.
For more details we would be happy to discuss.
