How the income is calculated
The gross income of a year is the rent in the contract for that year, whenever you actually collect it (art. 84(2)). From it you automatically deduct 20% as expenses, with no documents needed: what is left is the net income (art. 84(3)). The tax is 10% of the net income.
If the rent is set in a foreign currency, the annual gross income is worked out with the monthly rent at the BNR average annual rate of the year of the income (art. 84(3^1)).
Example: 3,000 RON a month
A rent of 3,000 RON (≈ €562) a month means 36,000 RON (≈ €6,750) a year. The flat expenses are 20%, that is 7,200 RON (≈ €1,350), so the net income is 28,800 RON (≈ €5,400) and the 10% tax is 2,880 RON (≈ €540). CASS may be added to this, if your income reaches the thresholds below.
If the tenant is a company
When the rent is paid by a legal entity or another entity that keeps accounts, it works out the net income at each payment, withholds the 10% tax and pays it to the state by the 25th of the following month. That tax is final, and you do not keep the Fiscal Records Register (art. 84^1(3)–(7)).
CASS and the return
- CASS (10%) is due if your income from rent and from other non-salary sources reaches 6, 12 or 24 minimum wages a year; the base stays at 24 minimum wages however much the income grows. Under 6 minimum wages you owe no CASS.
- You declare through the Single Return (D212), by 25 May of the following year, when you also pay the tax and the CASS (art. 122(3)).
Tourist rentals (new regime from 2026)
For tourist rentals (accommodation, or rooms let for short periods, at most 30 days to the same person) Law 239/2025 introduced, from the income of 2026, a regime of its own for 1–7 rooms: flat expenses of 30% of gross income and a tax of 10% of net income, which is final (Fiscal Code, art. 85). The commission kept by the platform is not part of gross income, and you fill in the accommodation occupancy sheet. Health insurance (CASS) is worked out on brackets, as for rent. Above 7 rooms the income counts as independent activity (CAS above 12 minimum wages, CASS with a ceiling of 72). The calculator below applies the 30% regime if you tick "Short-term rental"; it does not cover more than 7 rooms.