Romania cryptocurrency tax guide

What this guide covers

This guide summarizes Romania's individual cryptocurrency tax rules for the 2025 tax year under Law 30/2019's amendment to the Fiscal Code, based on consistent secondary legal/tax commentary. anaf.ro itself wasn't directly fetched in this research pass. This is educational information, not individualized tax advice.

Tax treatment of cryptocurrency

Romania currently taxes individual crypto gains at a flat 10%, though a proposed 2026 increase to 16% hasn't been confirmed as enacted. Law 30/2019 amended Romania's Fiscal Code to classify earnings from bitcoin and other virtual currencies as 'income from other sources' (venituri din alte surse), making such gains subject to personal income tax at a flat 10% rate on the gain itself, not on gross transaction proceeds. This guide flags that an August 2025 report described a draft fiscal package that would raise this rate to 16% for income generated starting in 2026, but no source in this research pass confirmed that increase had actually been enacted — a January 2026-era guide still cited the 10% rate as current. This guide treats 10% as the current rate and the 16% figure as an unconfirmed proposal, not enacted law.

Common taxable events

• Selling or exchanging virtual currency for a gain — taxed at the flat 10% rate on the gain (sale price minus purchase cost and direct transaction costs).

Potentially non-taxable events

• Earnings from an individual transaction below RON 200 do not need to be declared individually, per secondary reporting of the law's de minimis provision.
• This guide flags an unresolved tension in secondary sources regarding the annual threshold: sources describe a RON 600 annual aggregate threshold below which gains aren't taxed, but this guide doesn't independently confirm the exact current figure or mechanics against ANAF's current guidance.
• Simply buying and holding crypto isn't a taxable event.

Tax rates and thresholds

The current confirmed rate is a flat 10% on the net gain from virtual-currency transactions. Beyond the income tax, a separate health insurance contribution (CASS — Contribuția de Asigurări Sociale de Sănătate) can also apply to crypto gains, though this guide doesn't independently confirm Romania's current CASS threshold for crypto specifically — secondary sources describe thresholds tied to multiples of the national minimum gross wage (commonly cited figures include 6, 12, or 24 times the minimum wage in different years), which have themselves changed over time; CASS applies without triggering the separate social security contribution (CAS). An August 2025 proposal to raise the income tax rate to 16% from 2026 wasn't confirmed as enacted in this pass.

Cost basis and calculation

The taxable gain is calculated as the selling price minus the documented purchase cost of the virtual currency; direct transaction costs are also reported as deductible. This guide doesn't independently confirm a specific cost-basis identification method (e.g., FIFO) mandated for crypto specifically.

Reporting and compliance

• Crypto gains above the applicable thresholds are reported as declarable on the individual's annual income tax return (Declarația Unică) filed with ANAF.
• CASS, where triggered, is reported alongside the income tax declaration — this guide does not independently confirm the exact current filing mechanics.

Residency and cross-border issues

Romanian tax residency generally governs whether worldwide virtual-currency gains fall within this regime; this guide does not cover non-resident-specific rules or double-taxation treaty interactions in depth.

Example

This example is hypothetical, for illustration only. Andrei buys crypto for RON 5,000 and sells it later for RON 8,000, a RON 3,000 gain, with no other crypto transactions that year. Under Law 30/2019, that gain is reported as taxed at the flat 10% rate — RON 300 — declared on his annual Declarația Unică, assuming his total annual crypto earnings exceed the applicable annual threshold. A separate CASS contribution may also apply depending on his total income relative to the minimum-wage-based threshold then in force.

Official resources

• Agenția Națională de Administrare Fiscală (ANAF): https://www.anaf.ro/

Limitations and review information

Tax year covered: 2025. Last verified: October 11, 2026. Known gap: anaf.ro wasn't directly fetched, and the enacted Fiscal Code text itself wasn't independently re-read, though Law 30/2019's exact number and core 10% rate are consistently corroborated across multiple independent secondary legal/tax sources; this guide doesn't confirm the current CASS threshold or whether the reported 16% rate proposal has since been enacted. This is educational information only, not individualized tax advice — confirm current specifics directly with ANAF or a qualified Romanian tax professional.