How to File Crypto Tax in Romania - 2026 Guide
Learn how to file crypto taxes in Romania in 2026. This updated guide explains taxable events, income tax rates, exempt transactions, reporting requirements, required forms, deadlines, and how to stay compliant with ANAF.
How to File Crypto Tax in Romania
Romania’s crypto tax rules have been evolving, and from January 1, 2026, crypto gains are taxed under updated income tax standards. Romania treats gains from cryptocurrency transactions as taxable income subject to Personal Income Tax(PIT), and crypto platforms will be required to report detailed transaction data to the Romanian tax authority (Agenția Națională de Administrare Fiscală - ANAF). This 2026 guide explains what is taxable, how gains are calculated, relevant exemptions, reporting requirements, forms needed, and how to file your crypto tax return correctly in Romania.
Why Crypto Is Taxable in Romania
In Romania, crypto is not considered legal tender but is treated as an asset or investment under the Fiscal Code. Income from crypto transactions is classified as income from other sources and taxed under the Personal Income Tax regime.
In late2025, Romania’s Constitutional Court approved increasing the tax on crypto gains from 10% to 16% starting in 2026, aligning Romania with broader European tax fairness and transparency standards.
Additionally, a new requirement effective January 1, 2026 mandates that crypto service providers automatically transmit user transaction data to ANAF under EU and international reporting frameworks.
When Crypto Is Taxable
1. Selling or Disposing of Crypto
Crypto gains are taxable when you:
- Sell crypto for fiat currency (e.g., Romanian leu or other fiat)
- Use crypto to buy goods or services
- Transfer crypto for value (i.e., disposal)
The taxable gain is the difference between sale proceeds and cost basis.
2. Crypto-to-Crypto Trades
Exchanging one cryptocurrency for another is considered a taxable event because Romania treats disposals as taxable income under the current regime.
3. Mining, Staking, and Rewards
Rewards received from mining or staking are generally treated as taxable income at the fair market value when received, and further gains on disposal may be taxable as well.
4. Airdrops, Forks, and Other Income
Tokens received from airdrops, forks, or DeFi rewards are treated as income when received and are generally taxable at their fair market value.
Romania Crypto Tax Rates (2026)
1. Personal Income Tax on Crypto
From January1, 2026, crypto transaction gains are taxed at a 16% flat Personal Income Tax rate for individuals. This replaces the previous 10% rate that applied in earlier years.
2. Small Transaction Exemption
If the profit from a single transaction is less than 200 RON, and your total annual crypto gains do not exceed 600 RON, you are exempt from paying tax on those gains.
3. Health Insurance Contribution (CASS)
If your total non-salary income – including crypto gains – exceeds certain thresholds(e.g., multiples of the national minimum wage), you may also owe a 10%health insurance contribution.
4. Corporate Tax
For corporate entities in Romania, crypto gains are generally subject to a 16%corporate tax rate, not the personal rate.
How to Calculate Crypto Gains and Losses
To calculate tax able crypto gains:
Net Gain =Sale Proceeds - Cost Basis
- Sale proceeds: Amount you receive in fiat (RON or other) at the time of sale
- Cost basis: What you originally paid for the crypto, including trading or transfer fees
Crypto losses can be used to offset gains, lowering your taxable income in the same year or future years.
Tax-Free Crypto Transactions
Some crypto-related transactions are not taxable, including:
- Purchasing crypto with fiat currency
- Transferring crypto between your own wallets
- Gifting crypto to another individual
- Holding crypto without disposing of it
These actions do not generate taxable income until you later dispose of the crypto.
Required Tax Forms and Filing in Romania
Romanian taxpayers report crypto-related income using the Declarația Unică(Single Tax Declaration – Form D212). This form is used to declare all personal income, including crypto gains.
Filing Deadline
The typical deadline for the annual income tax return, including crypto income, is 25May of the year following the tax year. For 2026 gains, you will generally need to file by 25 May 2027.
You can file the Declarația Unică online using the ANAF portal or submit a paper declaration, if required.
Step-by-Step - How to File Crypto Tax in Romania
Step 1 - Gather Your Transaction Records
Collect your complete crypto transaction history from exchanges, wallets, and DeFi platforms, including dates, amounts, and values in RON at the time of each transaction.
Step 2 - Identify Taxable Events
Separate disposals (selling for fiat, crypto-to-crypto trades used as disposal) from non-taxable events (wallet transfers, gifting).
Step 3 - Calculate Gains and Income
Use the cost basis method to calculate gains or losses for each relevant transaction.
Step 4 - Complete Your Declarația Unică
Enter your net crypto gains, income, and related deductions on Form D212.
Step 5 - Submit Before the Deadline
File your Romanian tax return by the 25 May deadline to avoid fines or penalties.
Common Mistakes to Avoid
- Not keeping detailed transaction records
- Failing to calculate cost basis correctly
- Misclassifying sales or trades as non-taxable
- Missing health insurance contribution obligations
- Forgetting to file the Declarația Unică on time
Can Kryptos Help With Romania Crypto Tax?
Yes. Kryptos automatically imports your transactions from wallets, exchanges, and DeFi platforms, calculates gains and losses, and prepares compliant summaries to make filing your Romanian Declarația Unică easier and more accurate.
Conclusion
Crypto taxation in Romania for 2026 treats gains from selling, trading, or otherwisedisposing of crypto as taxable income subject to a 16% flat Personal Income Tax. Small gains under certain thresholds may be exempt, but accurate record keeping, correct cost basis calculation, and timely filing of the Declarația Unică are critical to staying compliant with ANAF and avoiding penalties.
