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Crypto tax in Romania 2026
Crypto gains are taxed at 16% from 1 January 2026 — the 2026 package raised the rate from 10%, the same hike applied to dividends.
Micro-activity stays free: gains under RON 200 per transaction escape tax as long as the year's total gains stay below RON 600.
At a glance
- top rate
- 16% flat on gains
- entry band
- 0% for sub-RON 200 transactions within the RON 600 annual line
- tax year basis
- Calendar year, self-assessed
- filing deadline
- 25 May with the single tax return
- residency basis
- Ordinary residence rules — domicile, vital interests or 183 days
- regime flag
- Counts toward the 10% health-contribution trigger like other non-wage income
Rates
Crypto taxation for individuals (2026)
| Rate | Base | Applies to |
|---|---|---|
| 16% | Gain per transaction | Selling or converting cryptocurrency — was 10% before 2026 |
| 0% | — | Gains under RON 200 per transaction, if total annual gains stay under RON 600 |
| 10% + contributions | Net income | Business-scale trading or mining under the independent-activities rules |
Thresholds & allowances
- Small-gain exemptionRON 200 / RON 600
Per-transaction and annual ceilings for tax-free crypto gains
- Health contribution10% above 6 minimum salaries
Crypto gains join investment income for the RON 24,300 trigger; the base steps at 6, 12 or 24 minimum salaries (at most RON 97,200)
Residency
Residency trigger
Residents self-assess crypto gains in the 25 May single return under 'income from other sources' — no exchange withholding exists.
Non-resident treatment
Non-residents fall under Romanian crypto tax only for Romanian-source activity; personal gains are normally taxed where they live.
Notes
- Romania has taxed crypto explicitly since 2019 — the base is the gain per transaction, with acquisition costs deductible.
- The 60% rate jump in 2026 (10% to 16%) matches the dividend hike; timing disposals across year-ends mattered for 2025 sellers.
- There is no holding-period relief and no exemption for swaps — each disposal is measured on its own.
- Business-scale operations fall under the independent-activities regime with its 25%/10% contribution triggers.
- Whether every crypto-to-crypto swap is a taxable disposal, and when mining becomes an authorised activity, is not pinned by current tax-agency guidance — both rows reflect practitioner readings; verify.
FAQ
How is crypto taxed in Romania?
At 16% on gains from 1 January 2026 (10% before), self-assessed in the 25 May return — with gains under RON 200 per transaction exempt while annual gains stay under RON 600.
Do crypto profits carry social charges?
Possibly — they count toward the 6-minimum-salary trigger (RON 24,300) for the 10% health contribution, whose base steps up to at most 24 minimum salaries (RON 97,200).
Figures: tax year 2026, compiled from public sources. Not tax advice.