How crypto tax works in Romania
Romania taxes crypto disposal gains at a flat 10% on net gains, with health contribution CASS stacking at 10% where annual thresholds are crossed under 2026 ANAF changes.
Sales, swaps, and spends realise gains in lei against documented costs, with staking and mining rewards entering on their own activity-based tracks.
Exchange and platform reporting feeds assessments, DAC8 extends visibility from 2026, and micro-enterprise or employment status changes parallel obligations.
Tax rates at a glance
- Crypto gains tax
- 10%
- Health contribution
- 10% CASS
- Mining income
- Activity rates
- Staking rewards
- Taxable
- Loss offset
- Annual netting
- 2026 changes
- ANAF guidance
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
Active tradersLong-term holdersMinersFreelancers paid in cryptoExpats
Watch out for
- CASS stacking can double the headline where thresholds trip, so 10% planning without contribution modelling understates large-year bills.
- 2026 rule changes moved several mechanics at once, which makes pre-2026 guides unreliable on thresholds, forms, and timing.
- Mining at scale converts disposal treatment into activity income with different rates and contributions.
- Micro-enterprise holders face parallel regime interactions that change effective outcomes on identical gains.
Frequently asked questions
How is crypto taxed in Romania?
Disposal gains face a flat 10% with 10% health contribution stacking above thresholds under 2026 ANAF changes. Mining and staking follow activity-based tracks.
Does health contribution apply to crypto gains?
Yes where annual thresholds are crossed, adding 10% CASS on top of the 10% gains rate. Below thresholds, the flat rate stands alone.
Are crypto swaps taxed in Romania?
Yes. Swaps, spends, and sales each realise lei gains against documented costs, with annual netting before rates apply.