Living in Romania: residency according to ANAF, dividends at 16 % since 2026 and reporting obligations

A Romanian tax resident is taxed on their income from all sources, both in Romania and abroad. A non-resident is taxed only on their income from Romanian sources. The Romanian Tax Administration (ANAF) considers factors such as domicile, center of vital interests, and a presence of more than 183 days in any 12 consecutive months. Since January 1, 2026, dividends distributed to a resident individual are taxed at 16 % (final tax), compared to 10 % in 2025. This page does not cover the salary tax scale, local taxes, or residence permits, except for registration after 90 days.

Resident or non-resident: what ANAF says

Two documents from ANAF list the factors taken into account for an individual's tax residency: the guide on tax residency (2021 edition) and an information note from May 2024. They cite:

• residence in Romania; ;
• permanent accommodation in Romania, that is to say accommodation which the person owns, rents out or which remains available at all times for them or their family; ;
• the center of vital interests located in Romania; ;
• a presence in Romania, in one or more periods, of more than 183 days in total over any period of 12 consecutive months.

The 2021 guide presents these elements as "the main ones." These ANAF documents do not specify whether a single element is sufficient or if these criteria must be applied sequentially: this point is addressed in the Romanian Tax Code, specifically regarding a professional established in Romania. According to the 2024 guide, a vehicle registered in Romania, a driver's license, or social security coverage are only considered in conjunction with the criteria listed above.

The 2021 guide adds a fallback rule, which we paraphrase without quoting it: a non-resident who cannot prove their residence in a country with which Romania has a double taxation agreement, or who is a resident of a country without an agreement with Romania and meets the residency requirements under Romanian law, is considered a resident of Romania. The guide should be read in its entirety before drawing any conclusions for your specific situation. In the case of dual residency between France and Romania, the agreement establishes the order of priority: permanent home, then center of vital interests, then habitual residence, and finally nationality. Our page on the France-Romania tax treaty This article provides details.

Two residency questionnaires, with a 30-day deadline

Anyone staying in Romania for more than 183 days in total must complete an arrival questionnaire. The National Immigration Agency (ANAF) indicates that registration must take place within 30 days of reaching the 183-day threshold. For departures, the questionnaire must be completed 30 days before leaving Romania. Romanian citizens working abroad as civil servants or employees of the Romanian state are exempt from the departure questionnaire, according to the 2021 guidelines. The ANAF notification deadline is 30 days after submission for arrivals and 15 days for departures, according to the 2021 guidelines.

On the French side, leaving France also means declaring your departure, notifying the tax office of your address and, depending on your assets, examining the exit tax: our pages on tax residence and exit tax describe these points.

Dividends: 16 % since January 1, 2026

The most significant change this year concerns dividends. Several notes from the ANAF (National Financial Administration), referring to Law No. 141/2025 published in the Official Gazette No. 699 of July 25, 2025, indicate that individuals will be taxed at 16% of the dividend amount (instead of 10% of the previous 10% of the previous 10% of the previous 10% of the tax), with the tax being final. This rule applies to dividends distributed after January 1, 2026. Dividends distributed based on interim financial statements for 2025 will remain taxed at 10% of the previous 10% of the previous 10% of the previous 10% of the previous 10% of the previous 10% of the tax, without recalculation after the approval of the annual accounts.

A non-resident is also subject to a 16% withholding tax on gross dividends distributed from January 1, 2026 (Article 224 of the Tax Code, according to ANAF). A tax treaty may lower this rate: the France-Romania treaty limits the tax levied by the distributing company's state to 10% of the gross amount (Article 10 § 2) when the beneficial owner of the dividends is a resident of the other state. ANAF cites a tax residency certificate as proof of applying the treaty rate.

Capital gains on securities, tourist rentals, self-employment

For self-employment, the CAS (pension) is 25 % and the CASS (health) is 10 %. The ANAF note of April 2026 sets the ceiling for the CASS base at 72 gross minimum wages, or 291,600 lei in 2026 (72 times 4,050 lei), compared to 60 wages in 2025. According to the ANAF note of January 2026, the gross minimum wage is 4,050 lei per month from January 1 to June 30, 2026; its value after July 1 is not indicated here.

Declare and avoid double taxation

The single tax return (form 212) must be filed by May 25th of the year following the year in which the income was earned, either electronically or on paper. Residents must also declare their foreign income, attributable to its country of origin. A tax credit is calculated based on the amount of tax paid abroad, capped at the Romanian tax due on that income (Article 131 of the Tax Code, according to a note from the Romanian National Tax Administration). This note specifies that tax paid in a country without a tax treaty with Romania is not taken into account for this credit. The tax brackets in this note are from 2022 and are not included here.

Social security and registration

According to the Cleiss, whose page covers 2025, employees contribute 25% of their gross salary to the CAS (Social Security Contributions Fund), of which 4.75% goes towards a second pillar pension fund, and 10% to the CASS (Social Security Contributions Fund). The employer pays a contribution of 2.25% for occupational insurance. These rates are for 2025; the 2026 figures should be checked on the Cleiss website.

According to the France Diplomatie information sheet, a citizen of the European Union staying more than 90 days must register with the Romanian authorities for foreigners and receives a registration certificate. The information sheet was last updated on 08/07/2013 and remains valid as of 18/05/2024.

A dividend of 100,000 lei distributed in 2026: a numerical example (fictitious profile)

Situation. Mihaela, a fictitious profile, is a Romanian tax resident. She owns shares in a Romanian company that will distribute 100,000 lei in dividends to her in 2026. She also made a gain of 20,000 lei on shares sold through an intermediary.

Issue. She wants to know the tax on these two incomes.

Strategy. It applies the rate of 16 % to dividends, and withholdings of 3 % or 6 % to the gain depending on the holding period.

Result. The dividend tax is 16,000 lei, resulting in a net gain of 84,000 lei. At the 10% tax rate applicable in 2025, it would have been 10,000 lei, or 6,000 lei less. The withholding tax on the gain is 600 lei if the securities have been held for 365 days or more, and 1,200 lei for shorter periods. This calculation does not include the CASS (Contribution Social Security Contribution) and other levies, which we have not calculated for this specific case.

What changes depending on your situation

• Your residence according to Romanian criteria and the convention.
• The date of dividend distribution and the nature of the balance sheets on which it is based.
• The holding period of the securities and whether or not an intermediary is used.
• Your status: employee, self-employed, company director.
• The status of your assets and accounts remaining in France.

The rule depends on your situation. No results are guaranteed.