Romania's single tax return, step by step: who files, how and when
In short
The single tax return (form 212) is filed by individuals with non-salary income — self-employment, rent, investments — exclusively online through ANAF's SPV portal, by 25 May of the year following the income. Since 2025, only income actually earned is declared (the estimated-income chapter was scrapped), and from 2026 ANAF offers a pre-filled version of the form in SPV.
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The single tax return is how individuals in Romania declare their non-salary income and settle their tax and social contributions. After the reforms of recent years, the process is considerably simpler than its reputation: filed once a year, exclusively online, only for income already earned — no estimates, no complicated later regularisations.
What changed compared to previous years
Two major changes are worth knowing:
- No more estimated income. Starting with 2025 income, the estimation chapter was scrapped (Ordinance 128/2024, completed by Law 141/2025): you declare once, the following year, what you actually earned.
- Web form + pre-fill. The interactive PDF was replaced by the web form in SPV, and from 2026 ANAF pre-fills the return with the data it holds (from income payers, registered contracts and so on). You review, correct and submit.
Who files, concretely
- PFAs and liberal professions — for net income or the income norm;
- Landlords — for rental income;
- Investors — for gains not taxed at source (for example on foreign platforms);
- Anyone owing CASS on non-salary income above the 6-minimum-salary threshold, even where the tax itself was withheld at source.
If you only have salary income, or income fully withheld at source and below the thresholds, you have no obligation.
Steps to follow
- Check whether you must file. The return is filed by people with income from independent activities (PFA, liberal professions), rentals, investments not fully taxed at source, agriculture and other income where tax is not fully withheld by the payer — as well as those who owe CAS/CASS on such income under the thresholds.
- Log into SPV. Filing is exclusively online, through the Virtual Private Space. If you have no account, create one via video identification or at an ANAF counter — individuals do not need a digital certificate.
- Fill in the web form or use the pre-filled version. Form 212 is completed directly in the browser (the web form replaced the interactive PDF). From 2026, ANAF provides a pre-filled version with the data it already holds — review it carefully and correct where needed; responsibility for accuracy stays with you.
- Declare earned income and contributions due. You enter the income actually earned the previous year, by category, and the form computes the tax (10%), CASS and CAS based on the minimum-salary thresholds. Estimated income for the current year is no longer declared.
- Submit and keep the receipt. After validation, submit the return and receive the confirmation receipt in SPV — proof of filing on time. Errors found later can be corrected any time with an amending return, also via SPV.
- Pay what you owe. Payment is due by 25 May inclusive — online via ghiseul.ro, through SPV, or by bank transfer to the single account. For 2025 income, paying in full by 15 April 2026 earned a 3% bonus, per ANAF's guidance.
Required documents
- SPV access (individual account)
- Records of income and expenses (the fiscal record register, for PFAs in the real system)
- Relevant contracts: rental, comodat, investment statements
- The tax assessment / income norm, for PFAs taxed on the norm
Costs
| What you pay | Cost | Notes |
|---|---|---|
| Filing the return | Free | Exclusively online, through SPV |
| Income tax | 10% | Applied to net income or to the income norm |
| CASS (health) | 10% | Owed on income above the 6-minimum-salary threshold, up to the ceiling (72 minimum salaries in 2026) |
| CAS (pension) | 25% | Owed above the 12-minimum-salary threshold; base of 12 or 24 minimum salaries |
Fees change over time. Always check the current amounts on the official websites listed under “Official sources”.
How long it takes
With your figures ready and the pre-filled version in SPV, completing the return takes under an hour. The filing and payment deadline is 25 May inclusive of the year after the income was earned.
Frequently asked questions
What happens if I file or pay late?
Unpaid amounts accrue interest and late-payment penalties, and late filing can be fined. If you missed the deadline, file as soon as possible — sanctions grow with time, they do not disappear.
Can I correct a return I already filed?
Yes, any time, with an amending return filed through SPV. Tick the amending option, correct the figures and resubmit.
I only have a salary — do I need to file?
No. For salaries, tax and contributions are withheld and declared by the employer. The obligation arises only if you also have other income (rent, PFA, investments not taxed at source) or owe CASS on such income.
Do dividends go into the single tax return?
Dividend tax is withheld at source by the distributing company, so you do not declare it. However, if your total non-salary income — dividends included — exceeds the 6-minimum-salary threshold, you owe CASS, and that is declared through the single return.
Where do I find the exact CAS and CASS thresholds?
Thresholds are expressed in gross minimum salaries (6, 12, 24, and the CASS ceiling) and recalculate with every minimum-salary change — in 2026 the gross minimum salary is 4,050 lei. Current values and official guides are on anaf.ro.