Tax Atlas

Am I a tax resident of Romania?

Short answer: usually yes once you cross 183 daysANAF, consolidated Fiscal Code (Law 227/2015)“c) este prezentă în România pentru o perioadă sau mai multe perioade care depășesc în total 183 de zile, pe parcursul oricărui interval de 12 luni consecutive, care se încheie în anul calendaristic vizat;”View source · accessed 2026-10-24 in a year. But a day count is only the headline test — a home, family, or economic ties can pull you in sooner, and staying under it does not automatically keep you out.

Verified October 24, 2026 by Henning Stanger, Authorized Accountant (Autorisert regnskapsfører) · not tax advice

The residency test in Romania

The number that decides it: 183 daysANAF, consolidated Fiscal Code (Law 227/2015)“c) este prezentă în România pentru o perioadă sau mai multe perioade care depășesc în total 183 de zile, pe parcursul oricărui interval de 12 luni consecutive, care se încheie în anul calendaristic vizat;”View source · accessed 2026-10-24. Cross that in a year, and Romania counts you as tax resident. A person is tax resident if present in Romania for more than 183 days in total in any 12 consecutive months ending in the calendar year concerned, and residence starts on the first day of arrival. Deloitte words the window as beginning or ending in the calendar year, but the Fiscal Code and PwC say ending in, which is used here.

Residency test
Residence also arises from domicile in Romania or from having the centre of vital interests there, and meeting any one test is enough. Romanian citizens serving abroad as state officials or employees are also resident, and a person who moves the centre of vital interests to Romania becomes resident from the day they declare it. [source]ANAF, consolidated Fiscal Code (Law 227/2015)“28. persoană fizică rezidentă - orice persoană fizică ce îndeplinește cel puțin una dintre următoarele condiții: a) are domiciliul în România; b) centrul intereselor vitale ale persoanei este amplasat în România;”View source · accessed 2026-10-24
Tax year period
1 January to 31 December (as of 2026)ANAF, consolidated Fiscal Code (Law 227/2015)“Perioada impozabilă este anul fiscal care corespunde anului calendaristic.”View source · accessed 2026-10-24 — The tax year is the calendar year, 1 January to 31 December. The annual income tax and social contributions return is generally due on 25 May of the following year.
Residency exit rule
A Romanian-domiciled resident who proves a move to a country without a tax treaty with Romania stays taxable in Romania on worldwide income for the year of the move and the next three calendar years. If the new country has a treaty with Romania, worldwide taxation ends at the date of the change of residence. [source]ANAF, consolidated Fiscal Code (Law 227/2015)“(7) Persoana fizică rezidentă română, cu domiciliul în România, care dovedește schimbarea rezidenței într-un stat cu care România nu are încheiată convenție de evitare a dublei impuneri este obligată în continuare la plata impozitului pe veniturile obținute din orice sursă, atât din România, cât și din afara României, pentru anul calendaristic în care are loc schimbarea rezidenței, precum și în următorii 3 ani calendaristici.”View source · accessed 2026-10-24

If you're close to the line

A day count only helps if the count is right. Travel that crosses midnight, short trips home, and which end of a stay counts as arrival or departure all change the total — and get miscounted constantly.

The free 183 Days residency tracker logs your actual travel and checks it against Romania’sverified threshold, so you are working from a real count instead of a guess.

What residency actually changes

Once you are tax resident, Romania generally taxes your worldwide income, topping out at 10%ANAF, consolidated Fiscal Code (Law 227/2015)“Cota de impozit este de 10% și se aplică asupra venitului impozabil corespunzător fiecărei surse din fiecare categorie pentru determinarea impozitului pe veniturile din:”View source · accessed 2026-10-24. Romania charges a flat 10% income tax on most income, applied to gross pay after deducting employee social contributions. Employee pension (25%) and health (10%) contributions are separate and not included in the 10%; with them an employee gives up about 41.5% of gross salary (45% if the three rates are simply added), before any personal deduction. Stay a non-resident, and Romania typically taxes only income sourced there.

Working remotely? See digital nomad taxes in Romania for the visa route and your effective rate. Full picture: Romania tax guide.

Frequently asked questions

How many days can I spend in Romania before becoming a tax resident?

183 days. A person is tax resident if present in Romania for more than 183 days in total in any 12 consecutive months ending in the calendar year concerned, and residence starts on the first day of arrival. Deloitte words the window as beginning or ending in the calendar year, but the Fiscal Code and PwC say ending in, which is used here. Arrival and departure days are counted according to Romania’s own rule, not a universal convention — check the source below for the exact method.

Can I become a tax resident of Romania even under the day count?

Yes, in some cases. Romania also has rules beyond the simple day count — see the detail below. A permanent home, family, or economic ties can trigger residency independent of days spent.

What does tax residency in Romania actually cost me?

Romania’s income tax tops out at 10%. Romania charges a flat 10% income tax on most income, applied to gross pay after deducting employee social contributions. Employee pension (25%) and health (10%) contributions are separate and not included in the 10%; with them an employee gives up about 41.5% of gross salary (45% if the three rates are simply added), before any personal deduction. Residency is what makes you liable for it in the first place — non-residents are typically taxed only on Romania-source income, not worldwide income.

Sources

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When to talk to an advisor

This page maps Romania’s general residency test. It cannot weigh your treaty position, your specific ties, or the timing of a move. If meaningful money depends on the answer, have a qualified advisor in Romania (and in your home country) review your situation before you act.