Romania Crypto Tax Guide 2026

Romania taxes cryptocurrency gains under the fiscal code provisions for income from the transfer of virtual currencies. Starting in 2023, Romania introduced specific crypto tax rules that classify crypto gains as "income from other sources" (venituri din alte surse). The flat income tax rate of 10% applies to net annual crypto gains. Additionally, social health insurance contributions (CASS) of 10% may apply if your total crypto income exceeds certain thresholds. The Agenția Națională de Administrare Fiscală (ANAF) administers crypto tax compliance, and Romania participates in EU-wide information exchange under DAC8.

Net annual capital gains from cryptocurrency disposals are taxed at a flat 10% income tax rate. The gain is calculated as total annual proceeds minus total annual acquisition costs minus documented transaction fees. If your total annual crypto income is below RON 600 (approximately EUR 120), it is exempt from tax. Above this threshold, the entire net gain is taxable. Crypto-to-crypto trades are taxable events. Losses can offset gains within the same tax year, but cannot be carried forward to future years. The 10% rate makes Romania one of the lower-taxed EU jurisdictions for crypto.

If your total annual income from all "other sources" (including crypto) exceeds 6 minimum gross salaries (approximately RON 19,800), you must pay CASS (social health insurance) of 10% on the amount, capped at 60 minimum salaries. This can effectively double the tax rate on crypto gains from 10% to 20%. CAS (social insurance/pension) contributions may also apply in some circumstances, particularly if crypto income is your primary income source. These social contributions are calculated annually and reported in the annual tax return.

Staking rewards and mining income are treated as "income from other sources" and taxed at the same 10% flat rate. The RON fair market value at receipt is the taxable amount. If mining constitutes a commercial activity, it may need to be registered as a business (PFA or SRL) with additional tax and social contribution obligations. Airdrops are taxable at their fair market value when received. The same CASS thresholds apply to all income from other sources combined.

Taxxy calculates net annual crypto gains using FIFO and converts all values to RON using historical exchange rates. The platform applies the 10% flat tax rate and monitors the RON 600 exemption threshold. Taxxy also tracks total crypto income against CASS contribution thresholds and calculates the additional 10% social health insurance obligation when applicable. Reports are generated in ANAF-compatible format for annual filing.