2025 Resort Of National Interest tax calculator: rooms rented to tourists
This tax calculator applies to tourist room rental income for the year 2025 and the town of Resort Of National Interest, for individuals renting up to 5 rooms. Exceeding 5 rooms means switching to the actual-income system.
Location categories
Select one of the categories below
Coast and Danube Delta
Towns in the Danube Delta and on the Black Sea coast.
Resort of national interest
Tourist resorts of national interest, excluding those on the Black Sea coast.
Resort of local interest
Tourist resorts of local interest, excluding those on the Black Sea coast.
Spa resorts
Spa and climatic resorts, excluding those on the Black Sea coast.
Other towns
Other towns.
Income tax (10%)
0,0 RON
Calculated assessed income
0,0 RON
This calculation is an estimate. We accept no responsibility for the information displayed. For further information, please visit ANAF.
Additional deductions
Additional deductions apply to calculated assessed income and cannot be combined.
-30%
Applies when at least 3 of the following criteria are met:
a) no road or rail public transport;
b) the dwelling is in a rural area;
c) the buildings containing the rooms are made of materials other than concrete or brick;
d) the property lacks at least one of these public utilities: water, sewerage, electricity or gas;
e) the bathroom serving the rented room is not exclusively available to tourists;
f) the room rented for tourism does not exceed 15 sq m.
Assessed income
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Location categories
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Annual assessed income
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Towns in the Danube Delta and on the Black Sea coast.
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25.500 RON/room
Off-season: 6.500 RON/room
Tourist season (1 May - 30 September): 19.000 RON/room
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Tourist resorts of national interest, excluding those on the Black Sea coast.
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13.500 RON/room
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Tourist resorts of local interest, excluding those on the Black Sea coast.
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8.500 RON/room
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Spa and climatic resorts, excluding those on the Black Sea coast.
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19.000 RON/room
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Other towns.
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11.000 RON/room
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