ANAF (individuals)

How do I declare tourist rental income to ANAF? - individuals

Starting a short-term rental business can be challenging, but preparation and practical advice make it easier. This page provides realistic information to help with the legal aspects, whether you are just starting or already have experience.

This guide helps you declare income earned in 2025. We have also included a separate section on tax changes for income earned in 2026

Declaring rental income

How should I proceed?

Fiscal cash register

Under Emergency Ordinance 28/1999, an individual owner receiving payments directly from guests in cash, by bank card or other means must have a fiscal cash register registered under their personal ID (CNP). They must issue receipts and give them to customers, and provide an invoice on request.

Ministry of Tourism classification

Under Emergency Ordinance 58/1998, the owner must obtain a classification certificate from the Ministry of Tourism. Find information here about obtaining this classification certificate.

Accommodation capacity form

Tax rules require an accommodation capacity form to be completed and retained, including in the first year of rental activity. To add more periods in the section "III. Tourist rental period of the room" in the document below, create an electronic annex with the same structure and as many periods as needed.

Download capacity form

Single tax return 212

The single tax return declares income earned by people with non-salary sources. It records earnings and calculates income tax and social contributions, including pension and health insurance. Find out which documents and details are needed to complete single tax return 212.

Download single tax return 212

Tourist rental income from up to 5 rooms inclusive is taxed using annual assessed income. If more than 5 rooms are rented during the year, the following year's tax is calculated under the actual-income system based on accounting records.

What changes for income earned in 2026?

The threshold increases from 1–5 rooms to 1–7 rooms inclusive.
If you exceed 7 rooms, income is treated as self-employment income.
Calculation is based on gross income received rather than annual assessed income.
Annual net income is calculated with a 30% flat-rate deduction: net income = 70% × gross income.
Commissions withheld by online platforms are excluded from gross income.
Income tax remains 10%, applied to the new net income calculated as 70% of gross income.

Important: if you are declaring income earned in 2025, follow the 2025 rules. The rules above apply to income earned from 2026 onwards.

All information is provided for general information only. Users should consult current tax legislation and an authorised tax adviser for specific details. This page accepts no responsibility for losses or damage caused by interpreting or applying this information. For further details, ANAF representatives provides guidance and assistance.

Centralise all Booking and Airbnb messages FREE! Learn more

Frequently asked questions

What is the income declaration deadline?

Income can be declared until 25 May of the following year.

Does the living room count as a room in an apartment?

If it has a sofa bed, it counts as a room.

Is there a calculator for rental income tax?

Yes, we also have a rental tax calculator right here.

Can I rent without a Ministry of Tourism classification certificate?

Unfortunately not, but once you submit your application, a provisional certificate is issued and can be used as proof.

Is a fiscal cash register mandatory?

Under Emergency Ordinance 28/1999, a cash register is mandatory when receiving cash or card payments directly from guests.

Why do I need an intra-community VAT number?

Receiving services from EU operators requires an intra-community VAT number because the place of supply is the recipient's location and VAT is due in Romania.

Are rooms counted together?

Yes. If the owner has multiple locations, their rooms are added together and a form of business registration is required.