On December 10, Romania’s Constitutional Court approved that income from crypto transactions will be raised from the current level of 10% to 16% starting January 1, 2026.
The decision comes after the Romanian President, Nicușor Dan, publicly backed raising taxes on crypto gains.
The Law Moves Forward to Promulgation
According to the latest reports from Digi24.ro, the taxable gain is calculated as the positive difference between the selling price and the purchase price of digital assets, including the direct costs of the transaction.
Following its approval by the Romanian Constitutional Court, the law will move forward to promulgation.
Small transactions under 200 RON are exempted from taxes, provided that the total annual gains don’t exceed 600 RON. The new change will be applied to transactions via licensed crypto platforms and outside of exchanges, and aligns the tax regime with European standards on fair taxation and transparency.
Implementation will begin with income related to 2026, and the increased tax will be paid in 2027 for profits earned the previous year. For gains realized in 2025, users will have to pay 10% in 2026.
On October 1st, the Romanian President stated that he had sent back to Parliament a law that would have annulled a fiscal measure that had been recently adopted by the Government to reduce the budget deficit. According to his statement, the country has been making efforts to balance the budget, and one measure is to raise the tax on crypto transactions.
Additional Details in the Law
The new legislation also includes the following details about gains from transferring securities or operations involving derivative instruments:
- •Long-term gains (over 365 days) will be subject to a 3% tax rate, up from 1%.
- •Short-term gains (under 365 days) will be subject to a 6% tax rate, up from 3%.
- •Transfers conducted outside authorized entities and gold will also be taxed at 16%.
The changes are set to reduce differences in tax treatment between various asset types and boost transparency in the markets.
Romanian Government Will Implement Clearer Tax Regulation
It’s also worth noting that apart from the new tax changes, the Romanian Government adopted an emergency ordinance on December 5 that requires crypto platforms to report all user transactions to ANAF (the National Agency for Fiscal Administration).
This measure aligns Romania with international standards under the Crypto-Asset Reporting Framework (CARF/DAC8) to boost transparency and combat tax evasion.
Romanian crypto investor Vlad Stoica addressed the changes, speaking to DigiEconomic, highlighting that the tax rise to 16% comes during an unfavorable time for crypto investors, especially the ones with altcoin portfolios. He said that the immediate effect will be high pressure on small/medium investors.
Stoica also said that maintaining a lower 10% tax on crypto income could have helped attract more investors in the Web3 space in Romania. However, given the fact that Romania lacks stimulative fiscal mechanisms, the state should compensate via:
- •Legislative clarity
- •Modern reporting procedures
- •Digital infrastructure adapted to new technologies
- •A safer and more predictable environment for crypto investors and Web3 projects
Romania is an important country in the EU in terms of crypto and blockchain adoption, and more support for Web3 projects in a safe and transparent environment could help the country become a hub in terms of blockchain innovation in the region.
The latest moves in the country come amidst rising global Bitcoin and crypto adoption and clearer regulations implemented worldwide.