Renting out property in Romania: the lease and the rental income tax
In short
If you rent out a home as an individual, you have two obligations: register the lease with ANAF within 30 days of signing, and declare the rental income through the single tax return. The tax is 10%, but applied to net income, obtained after deducting a 20% flat rate from the gross rent — so the effective tax is about 8% of the rent collected. Depending on your total non-salary income, you may additionally owe CASS.
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If you rent out an apartment or house as an individual in Romania, the state sees you as someone earning income — so you have tax obligations. The good news is that they are simple and, for most landlords, the effective tax is small (around 8% of the rent). The key is not to miss the two deadlines: registering the lease within 30 days and the single tax return by 25 May.
How it is calculated, in short
The tax looks like 10%, but in practice it is lower, thanks to the 20% flat rate:
- From the annual gross rent, ANAF automatically deducts 20% (treated as expenses, with no documents required);
- The 10% tax applies to the remaining 80%;
- This gives an effective tax of ~8% of the rent collected.
At a rent of 2,000 lei/month (24,000 lei/year): net income 19,200 lei → tax 1,920 lei a year. Simple and predictable.
Do not forget CASS
On top of the tax, if your total non-salary income (rent + dividends + other income) exceeds the threshold of 6 minimum salaries a year, you also owe CASS (10%), calculated on thresholds. Rent is declared in the same place as the rest — through the single tax return, which does the calculation automatically.
The lease: simple, but registered
The lease can be a private agreement, without a notary. But registering it with ANAF within 30 days is mandatory — done free, online through SPV. A clear contract (rent, term, deposit, who pays maintenance) protects you in disputes, and registering it puts your tax situation in order from the start.
Steps to follow
- Sign the lease. The lease can be a private agreement between you and the tenant, stating the parties, the property, the rent, the term and the conditions. Notarial form is not required, but a clear contract protects you in disputes.
- Register the lease with ANAF within 30 days. You must register the lease (and any changes or its termination) with ANAF within 30 days of signing. It is done online, through the Virtual Private Space (SPV), or at the tax office counter.
- Keep track of the rent collected. Record the rent collected each month. If you have large real expenses on the property, you may opt for the real system (with records and documents), but for most landlords the 20% flat rate is simpler and more advantageous.
- Declare the income via the single tax return. Rental income is declared annually, through the single tax return (form 212), filed via SPV by 25 May of the following year. The form calculates the tax and, where applicable, CASS.
- Pay the tax and CASS. Payment is due by the same 25 May deadline — online on ghiseul.ro, through SPV, or by bank transfer to the single account.
Required documents
- The lease (original), for registration with ANAF
- The owner's identity document
- Access to the Virtual Private Space (SPV) for online registration and the single tax return
- Records of the rent collected (for the return)
Costs
| What you pay | Cost | Notes |
|---|---|---|
| Registering the lease with ANAF | Free | Online via SPV or at the counter |
| Rental income tax | 10% of net income | Net income = gross rent minus the 20% flat rate; effectively ≈ 8% of the rent collected |
| CASS (health contribution) | 10% | Only if total non-salary income exceeds the 6-minimum-salary threshold; calculated on thresholds, not on the full income |
Fees change over time. Always check the current amounts on the official websites listed under “Official sources”.
How long it takes
The lease is registered with ANAF within 30 days of signing. The single tax return is filed annually, by 25 May of the year following the income.
Frequently asked questions
How much tax do I actually pay on rent?
The tax is 10%, but applied to net income, not gross rent. From the gross rent, a 20% flat rate is automatically deducted (treated as expenses, no documents needed), and the 10% tax applies to the remaining 80%. This gives an effective tax of about 8% of the rent collected. Example: at 2,000 lei/month rent, annual net income is 19,200 lei, and the tax is 1,920 lei a year.
What happens if I do not register the lease with ANAF?
Registration within 30 days is a legal obligation; failing it is a sanctionable offence. Separately, the income remains taxable anyway — not registering the lease does not exempt you from tax, it just adds the risk of a fine.
Do I owe CASS on rental income?
It depends on your total non-salary income (rent, dividends, independent activities etc.). If the total exceeds the threshold of 6 gross minimum salaries a year, you owe 10% CASS, calculated on thresholds (6, 12 or 24 minimum salaries), not on the full income. Below the threshold, you owe no CASS.
The 20% flat rate or the real system — which do I choose?
The 20% flat rate is automatic and requires no documents — ANAF recognises 20% of the rent as implicit expenses (wear, minor repairs). The real system makes sense only if you have actual deductible expenses above 20% (major renovations, loan interest), but it requires bookkeeping and supporting documents. For most landlords, the flat rate is simpler and more advantageous.
I rent short-term through platforms (touristic regime) — is it the same?
Not necessarily. Short-term touristic renting (Airbnb-style) may fall under different tax rules, sometimes closer to an economic activity, with extra obligations. This guide covers ordinary long-term renting of a home; for the touristic regime, check the specific rules on anaf.ro.