Tax • Rental income
Tax on rental income in Romania (general guidance)
If you rent out a home, rental income is taxable in Romania. This article offers general guidance on the tax on rental income: the basic idea of the calculation, which returns are filed and what records help. Note: this is general information, not tax advice — the rules change, so always check with the tax authority or a tax specialist before filing.
The basic idea (short answer)
- Rental income earned by an individual is generally declared to the Romanian tax authority.
- An income tax applies; there may also be contributions (e.g. health contribution) depending on thresholds.
- The return is usually filed through the Single Tax Return, by the deadline announced by the tax authority.
- The rates, thresholds and deductions change from year to year — check the current figures.
What records help you
- The documents that prove the rental, with the amount and period of each one.
- A record of rents received, per month and per property.
- Proof of payments received, so you can justify the income.
- A clear view of all rented properties, if you rent out several spaces.
Table: what to keep in mind about taxing rents
General pointers on rental tax (RO)
| Question | General guidance |
|---|---|
| Is rent taxed? | Yes, rental income is generally taxable |
| Where is it declared? | To the tax authority, usually via the Single Tax Return |
| What records do you need? | Rental documents and a record of rents received |
| Who confirms the figures? | The tax authority or a specialist — the rates change |
Common mistakes
- Assuming that cash rent doesn't need declaring — the income is still taxable.
- Missing the filing deadline and paying penalties.
- Not keeping a record of rents received, so you cannot justify the declared figures.
Important
This article is general guidance, not tax or legal advice. Tax rates, contribution thresholds and deadlines change, and your situation may differ. Before filing any return, check the current rules on the official website of the tax authority or consult a tax specialist.
How 4rentify helps
- The usage reports show bookings and utilisation over time, a useful starting point for your records.
- Bookings and customers are kept in one account, so you can quickly find any period.
- It does not calculate the tax or file returns for you: for that, you work with the tax authority or a tax specialist.