Rental income taxation in Romania in 2026 depends on the exact type of rental activity. Romanian tax law distinguishes between classic residential or business lease agreements, short-term rentals of rooms in personal apartments, and accommodation services that may qualify as independent activities. The relevant tax treatment depends on several factors, including whether the tenant is an individual or a company, the rental period, the number of rooms rented, the use of platforms such as Airbnb or Booking, and whether the activity has a tourism accommodation purpose.
For short-term rentals of up to 7 rooms in apartments, the annual net income is determined by deducting a fixed 30% expense deduction from gross income, resulting in an effective 7% tax on gross rental income. The taxpayer may also owe the Romanian health insurance contribution, CASS, if the net income reaches the legal thresholds of 6, 12 or 24 gross minimum salaries. These obligations are generally declared through the Romanian Single Tax Return, Form D212, with payment due by 25 May of the following year. By contrast, classic long-term rentals are taxed by applying a 20% fixed expense deduction, leading to an effective 8% tax on gross rent; the tax is declared and paid by the landlord when the tenant is an individual, but withheld, declared and paid by the tenant when the tenant is a company or another entity with accounting duties.
Romanian landlords should also distinguish tax obligations from administrative and tourism-related obligations. Classic lease agreements must generally be registered with ANAF through Form C168 within 30 days, while short-term tourist rentals may require a tourism classification certificate and specific occupancy records. If a person rents more than 7 rooms for tourism purposes, the income is treated as income from accommodation services and the activity must usually be carried out through a PFA, individual enterprise, family enterprise or company. For foreign investors, expatriates, Airbnb hosts and property owners in Romania, correctly classifying rental income is essential to avoid incorrect tax filings, missed CASS or CAS obligations, and non-compliance with Romanian tourism regulations.
For a detailed analysis in Romanian, see the author’s full article published on Avocatnet.ro