Romania capital gains tax calculator

Romania taxes gains with flat rates that depend on the route and the asset, never on your income. Shares, funds and ETFs sold through an eligible intermediary from 2023 carry final withholding on each gain: 1% when held at least 365 days, 3% when held fewer, raised to 3% and 6% from 2026. Sold outside that route, securities net over the year on the annual declaration: 10% of the annual net taxable gain, 16% from 2026, filed by 25 May of the following year. Crypto pays 10% (16% from 2026) on each positive transaction gain, and property pays the notary's transfer tax on its transaction value: 3% when held up to three years inclusive, 1% over three years.

From 1 January 2023, a securities transfer that runs through an eligible intermediary, a broker within article 96^1 of the Tax Code, has final tax withheld at the transfer itself: 1% for a holding period of at least 365 days and 3% for fewer, moving to 3% and 6% from 2026. Nothing more is declared for those sales and losses on the route are final: they offset nothing and never carry forward. Sales outside the route stay on the annual declaration with the seven-year loss carryforward. Tick the calculator's intermediary box on a sale when the broker withheld, and it applies the right rate from the holding period.

Crypto disposals are a separate category: 10% of the positive difference between selling price and acquisition price, including direct transaction costs, per transaction, 16% from 1 January 2026. A gain below 200 RON per transaction is not taxed while your total annual crypto gains do not exceed 600 RON; once they pass that line, every transaction is taxed, the small ones included. Crypto losses never create a capital-loss pool, so they offset nothing. You report and pay through the annual single return by 25 May of the following year.

Through a transfer tax the notary calculates and collects, based on the transaction value rather than your economic gain. From 2023: 3% when the property was held up to 3 years inclusive, 1% when held more than 3 years, with no main-residence exemption and no 450,000 RON deduction. For 2021 and 2022 transfers the old rule applied: 3% of the value less a 450,000 RON non-taxable amount. If the declared value is below the notary's market-study minimum, the statutory minimum can determine the base, and inheritance reconstruction, qualifying family donations and a few other listed cases are exempt. The calculator taxes the value you enter.

Only the annual-declaration route nets: the year's securities gains and losses offset each other, and what you cannot use carries forward for seven consecutive tax years, from 2024; at most 70% of a year's net annual gain may recover losses from earlier years, which the calculator applies automatically. Losses on withheld intermediary sales are final, crypto losses create no pool at all, and the property tax never reads a gain. Enter what you may use this year in section 3; nothing from crypto, the withholding route or property may sit in that pool.

The single return covering a calendar year's annual-declaration gains and crypto is due by 25 May of the following year, and the tax is paid with it. Sales through an eligible intermediary were already withheld at each transfer; the intermediary declares and pays by the 25th of the following month, so they need no annual declaration. Property transfer tax never reaches the return: the notary collects it at the transfer and reports it to ANAF. Foreign-currency amounts are converted to RON at the BNR exchange rate applicable at receipt.

For gains from 1 January 2026, Law 239/2025 sets the crypto rate at 16% of the positive difference between selling price and acquisition price including direct transaction costs, retaining the 200 RON per-transaction and 600 RON annual conditions. A negative transaction does not create a general capital-loss pool. Reported and paid through the annual single return by 25 May of the following year. Source: https://legislatie.just.ro/Public/DetaliiDocument/307677

Annual-declaration security and financial-instrument losses net against the year's gains and carry forward for seven consecutive tax years; from 2024 recovery of losses from earlier years is limited to 70% of the relevant annual net gain. Eligible-intermediary losses are final and do not offset other gains. Source: https://static.anaf.ro/static/10/Anaf/formulare/Instructiuni_D212_2024.pdf

There is no single standalone individual CGT rate for collectibles, jewellery, vehicles or other personal movables: a disposal is classification-dependent and a repeated or business-like activity can become business income. Unlisted company interests reported under the annual investment-income rules use the annual rate, 16% from 2026; do not apply the 3% / 6% intermediary rates without confirming the instrument and payer fall under article 96^1. Financial gold follows the investment-income rules. Source: https://static.anaf.ro/static/10/Anaf/legislatie/L_227_2015.htm