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Capital gains tax in Romania 2026
Trade through a Romanian intermediary and the broker withholds everything: 3% on gains from securities held over 365 days, 6% under — doubled from 2026 but still among Europe's lightest.
Sell property and income tax never applies — instead a transfer tax of 1% (owned over 3 years) or 3% (under) is charged on the price.
At a glance
- top rate
- 16% (off-market securities and financial gold)
- entry band
- 3% for long-held broker-traded securities
- tax year basis
- Withheld per transaction by intermediaries; otherwise annual
- filing deadline
- 25 May single return for self-assessed gains
- residency basis
- Gains on Romanian-issued securities are Romanian-source wherever paid
- regime flag
- State-debt instruments: gains exempt
Rates
Capital gains treatment (2026)
| Rate | Base | Applies to |
|---|---|---|
| 3% | Gain, withheld by the intermediary | Securities and derivatives held more than 365 days — was 1% before 2026 |
| 6% | Gain, withheld by the intermediary | Securities and derivatives held less than 365 days — was 3% |
| 16% | Gain | Securities sold without a Romanian intermediary, and financial gold — was 10% |
| 0% | — | Instruments attesting Romanian public debt |
| 1% / 3% | Sale price | Real estate transfer tax: 1% if owned over 3 years, 3% if under — no income tax on the gain |
Thresholds & allowances
- Inherited property0% within 2 years
No transfer tax if probate completes within 2 years of death; 1% afterwards
- Family gifts of propertyExempt
Gifts between spouses and relatives up to the third degree carry no transfer tax
- Stock optionsTaxed only at sale
No tax at grant or exercise — the eventual share sale uses the normal gains rates
Residency
Residency trigger
For broker-traded securities the intermediary withholds and remits — the investor files nothing; self-managed and foreign gains go through the 25 May return.
Non-resident treatment
Gains on securities issued by Romanian residents are Romanian-source wherever received; treaties frequently assign them to the seller's home country.
Notes
- Since 2023, losses on broker-withheld securities can no longer be offset against gains — the low flat rates replaced loss relief.
- Financial gold losses still carry forward 5 years, usable against 70% of gains from the same source.
- The 10% health contribution counts these gains toward the 6-minimum-salary trigger like other investment income.
- Mortgage-backed property surrendered to cover the debt escapes the transfer tax.
FAQ
How are share gains taxed in Romania?
Through a Romanian broker: 3% withheld if you held over 365 days, 6% if less — done automatically. Outside intermediaries the rate is 16% and you self-assess.
What do I pay when selling property?
No income tax on the gain — just a transfer tax on the price: 1% after 3 years of ownership, 3% before.
Figures: tax year 2026, compiled from public sources. Not tax advice.