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Romania

Bitcoin Tax in Romania (2026)

Taxed as incomeResearch in progressLast reviewed 2026-09-06

The full guide for this country is being researched

What is on this page now is verified against the sources listed below: the tax authority, the governing rule and the shape of the regime. Rates, exemptions and the reporting duty land here once our research is reviewed.

You pay Romanian tax on income from transferring virtual currency as income from other sources. The National Agency for Fiscal Administration states that the individual calculates tax by applying a 10 percent rate to the gain from transferring virtual currency, and that the gain is the positive difference between sale price and acquisition price including direct transaction costs.

Key facts

Regime
Taxed as income
Tax authority
Agenția Națională de Administrare Fiscală
Framework
Impozitarea veniturilor din transferul de monedă virtuală
Reporting duty
You must declare gains from virtual currency transfer in Form 212, Declarație unică privind impozitul pe venit și contribuțiile sociale datorate de persoanele fizice.

What is not taxed

  • A gain from virtual currency transfer is not taxable if the gain is below RON 200 per transaction and the total gains during the tax year do not exceed RON 600.

Frequently asked questions

How are bitcoin gains taxed in Romania?

ANAF states that income from transferring virtual currency is taxable and falls in the category of income from other sources, and that the individual calculates the tax by applying a rate of 10 percent to the transfer gain.

Does Romania have a small crypto gain exemption?

Yes. The authority states that a gain below RON 200 per transaction is not taxed, on condition that total gains in a tax year do not exceed RON 600.

Which Romanian form reports crypto gains?

The authority states that individuals must declare virtual currency transfer gains on form 212, the single declaration on income tax and social contributions due by individuals.

Sources

The authority itself: Agenția Națională de Administrare Fiscală. Rules change with each budget; check the figure that matters to you there before you file.

Buying is the other question: how to buy bitcoin in Romania covers exchanges, payment methods and legality for residents.

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