How is crypto taxed in Romania?

Romania taxes crypto gains as income from the transfer of virtual currency, and the rate is 16% as of October 2026. The rate rose from 10% at the start of 2026. People calculate the tax themselves and report it once a year to ANAF, the Romanian tax authority.

What is the Romania crypto tax rate in 2026?

Romania has taxed crypto gains under its Fiscal Code for several years. ANAF's own guidance sheet from 2022 described a 10% tax on the gain, calculated by the individual.

In 2025 the government moved to raise taxes on investment income. Romania Insider reported in August 2025 that crypto gains would rise from 10% to 16% for income earned from 2026. Romania's Constitutional Court cleared the law on December 10, 2025, according to Digi24, and the law is cited as Law 239/2025. The result:

• gains made up to December 31, 2025 are taxed at 10%, even when declared in 2026
• gains made from January 1, 2026 are taxed at 16%, declared in 2027

Does Romania tax crypto swaps and small gains?

ANAF defines a transfer broadly. Its guidance covers any sale or disposal of ownership, including exchanging one right for another or for services. On that reading, swapping one coin for another is a taxable transfer. ContApp notes that ANAF has not issued a separate position on every type of swap, so some practitioners treat only conversion to lei or other money as taxable.

The gain is the positive difference between the sale price and the purchase price, including direct transaction costs. The cost basis is therefore what you paid plus fees.

There is a small exemption. A gain under 200 lei on one transaction is not taxed, provided total gains for the year stay at or below 600 lei. ContApp says that once the annual total passes 600 lei, the whole amount becomes taxable.

Romanian rules do not expressly allow crypto losses to be offset or carried forward, unlike losses on securities. The general idea is covered in crypto losses and taxes.

How do you declare crypto taxes in Romania?

Crypto gains go in the declarația unică, Form 212, filed with ANAF. The tax is due by May 25 of the year after the gain, so 2026 gains are due by May 25, 2027.

A health contribution called CASS (10%) can also apply. Divly explains that it is triggered when total income from crypto and other non-salary sources reaches six minimum gross salaries, and is charged on fixed brackets rather than the full amount.

There is no official ANAF crypto tax calculator. People use their own records or crypto tax software. Divly found no specific ANAF rule on staking, mining or airdrops as of 2026.

Visibility is also increasing. Digi24 reported that an emergency ordinance of December 5, 2025 requires crypto service providers to report transactions to ANAF. Poland, Romania's EU neighbor, uses a different approach, covered in how crypto is taxed in Poland.

Rules differ by country and change often. Check the tax authority or a qualified professional for your own situation.