Author: Romania Handbook Editorial Team

Romania generally has no standalone gift tax on money or assets, but real estate transfers require notary and land registry fees.

Romanian tax obligations for Airbnb income include determining tax residency, choosing between a PFA or SRL, and declaring earnings with ANAF.

Romanian tax residents must declare their foreign bank accounts and digital wallets to ANAF using Formularul 880 within thirty days.

Joint bank account paperwork in Romania requires valid passports, residence permits, proof of address, and local tax identification numbers.

Individual shareholders in Romania pay a flat 8 percent dividend tax rate, plus potential health social contributions depending on income thresholds.

Tax refunds in Romania occur through over-withholding, overpaying estimated social contributions on the Single Tax Return, or applying eligible deductions.

Romanian bank account fees consist of monthly administration charges, card maintenance costs, transaction fees, and currency exchange markups.

Expat tax obligations in Romania require paying national and local taxes from abroad through official portals, local platforms, or direct bank transfers.

Romanian tax residents must report bank interest income, pay the ten percent flat tax, and use the tax return for foreign accounts.

Romania applies a flat income tax rate of 10 percent on most earnings instead of providing a standard tax-free threshold.