Individuals who obtained income from independent activities in 2025 must generally file the Romanian Single Tax Return, known as Form D212, by 25 May 2026. The form is used to declare annual income tax and, where applicable, social security and health insurance contributions owed by individuals. The obligation may apply both to income obtained in Romania and to income from independent activities obtained abroad by Romanian tax residents.
For Romanian tax purposes, income from independent activities may include income from production, trade, services, intermediary activities and liberal professions. The obligation to file Form D212 is not limited to persons operating as authorised individuals, such as PFAs or individual enterprises. In certain cases, individuals may have to declare such income even where the activity was not carried out under a formal registered structure.
The filing obligation may also remain relevant in case the individual did not obtain income in 2025, registered a loss, suspended the activity or ceased activity during the year. In these cases, the return is used to report the relevant tax position, including the date of suspension or termination, where applicable. Shareholders or associates in Romanian companies do not file Form D212 to report the company’s income, but they may have filing obligations in relation to personal income, such as dividends, where health insurance contribution thresholds are exceeded.
The standard income tax rate is 10%, applied to the annual taxable net income. Social security contribution, CAS, and health insurance contribution, CASS, may also be due, depending on the type and level of income. For 2025 income, the applicable contribution thresholds are linked to the Romanian gross minimum salary, and the calculation may differ depending on whether the individual earned income, incurred a loss or falls within one of the statutory exceptions.
Failure to file Form D212 by the legal deadline may lead to administrative fines and, and in case tax amounts are due, additional interest and penalties. For this reason, individuals carrying out independent activities in Romania, as well as Romanian tax residents earning similar income abroad, should review their 2025 income before the filing deadline and ensure that the tax return reflects their actual activity, income, losses and tax obligations.
For a detailed analysis in Romanian, see the author’s full article published on Avocatnet.ro