Romanian short-term rental tax in 2026: income tax and CASS step by step, worked examples and DAC7

If you rent out no more than 7 rooms in privately owned homes in Romania under the short-term rental regime (regim hotelier), taxing your 2026 income follows a simple formula, explained by the Romanian tax authority (ANAF) in a dedicated brochure. A few details change the amount due, though, and they are easy to miss: the platform commission, the minimum wage used for CASS and the moment you exceed the 7-room threshold. Below you will find the formula, the thresholds, four worked examples and the documents you need to keep.

Who falls under this regime

According to ANAF, income from renting out no more than 7 rooms for tourism purposes in privately owned homes is income from the transfer of the use of goods (cedarea folosinței bunurilor), whatever the number of homes the rooms are in. Short-term rental means renting a room to the same person without interruption for no more than 30 days; part of a day counts as a full day.

From the tax year in which the number of rooms exceeds 7, the income is taxed as income from independent activities (art. 68^3 of the Romanian Tax Code). The threshold matches the classification limit in Order 948/2026, explained in our guide to the 7-room limit. Stays longer than 30 days receive a different tax treatment, which is worth clarifying with an accountant.

The formula in three steps

Gross income (VB) covers the amounts collected from guests, excluding the commission withheld by the platform.
Annual net income (VNA) is VB minus a flat 30% allowance, leaving 70% of VB. You do not have to document your expenses.
The tax is 10% of VNA. It is final, and no pension contribution (CAS) is due.

An example: guests paid 43,000 lei and the platform withheld a 3,000-lei commission. Gross income is 40,000 lei, net income 28,000 lei and the tax 2,800 lei, or 7% of gross income. The background to the end of the old fixed income norm is explained in our article on the new tax regime.

Keep the platforms' annual statements. They show guest payments and withheld commissions separately and help you support the gross income you declare. Details on the data platforms send to ANAF are in our DAC7 guide.

CASS on 2026 income

The health insurance contribution (CASS) is due only if your combined net income from the categories listed in art. 155(1)(c)–(h) of the Tax Code (for example rent, independent activities, dividends or interest) reaches at least 6, 12 or 24 gross minimum wages. The contribution base is the threshold reached, not your actual income, and the rate is 10%.

The minimum wage used is the one in force on 1 January of the year in which you earn the income. For 2026 that is 4,050 lei, even though the minimum wage rose to 4,325 lei on 1 July 2026.

Combined net income	Gross rental income at which the threshold is reached*	CASS base	CASS due
below 24,300 lei	below ~34,715 lei	–	0 lei
24,300–48,599 lei	~34,715 lei	24,300 lei	2,430 lei
48,600–97,199 lei	~69,429 lei	48,600 lei	4,860 lei
97,200 lei or more	~138,858 lei	97,200 lei	9,720 lei

* Assuming no other income from the categories that count. The threshold effect matters: gross income of 34,000 lei attracts no CASS, while 35,000 lei attracts 2,430 lei. Special situations, such as having no other insured income, are worth discussing with an accountant.

Four worked examples

The examples are illustrative and assume no other income from the categories that count for CASS.

Gross income (excl. commission)	Net income (70%)	Tax (10%)	CASS	Total due	Effective tax cost
20,000 lei	14,000 lei	1,400 lei	0 lei	1,400 lei	7.0%
40,000 lei	28,000 lei	2,800 lei	2,430 lei	5,230 lei	13.1%
80,000 lei	56,000 lei	5,600 lei	4,860 lei	10,460 lei	13.1%
150,000 lei	105,000 lei	10,500 lei	9,720 lei	20,220 lei	13.5%

For planning, a tax cost of 7–14% of gross income is a realistic benchmark under this regime. Note, however, that the tax applies to income, not profit: cleaning, utilities and the manager's fee are not deducted separately. How these costs affect your real return is covered in our analysis of compliance costs.

The documents you need

The accommodation occupancy form (Fișa de ocupare a capacității de cazare, ANAF Order No. 381/2026): one form per room, with guest identification data (name, personal numeric code or, failing that, ID document series and number) and the occupancy period. It must be completed and kept.
The tax record register (Registrul de evidență fiscală), income section only. No bookkeeping is required.
Platform statements and bank statements, to reconcile declared income with the data ANAF receives.
The single tax return (D212) for 2026 income, filed by 25 May 2027.

The form contains personal data, so store it securely. Practical recommendations are in our guide to digital check-in, the occupancy form and GDPR.

What ANAF sees: DAC7 and the 2026 checks

Under DAC7, platforms report hosts' income to the tax authorities every year. In April 2026, ANAF president Adrian Nica said the authority has access to Airbnb and Booking data: "Lately we have access to everything Airbnb and Booking mean." According to him, in a single county and a single year, around 60,000 individuals with undeclared income from such rentals were identified.

ANAF announced it would first send notifications asking taxpayers to declare the omitted income, followed by tax assessments. Nica advised owners to use the single tax return. If you have undeclared income from previous years, talk to an accountant before a notification arrives.

e-Factura and cash registers after Law No. 88/2026

For hosts who rent under their personal numeric code (CNP), the picture is now clearer. Law No. 88/2026, published in Official Gazette No. 459 on 29 May 2026, provides that individuals identified for tax purposes by their CNP are no longer required to use e-Factura, Romania’s e-invoicing system, from 1 June 2026; they can opt in by registering in the optional register. If you rent through a sole trader business (PFA), an individual or family enterprise or a company, the obligation remains, and invoices to private individuals go into e-Factura within 5 working days of issue. Specialists quoted by StartupCafe in May 2026 also mentioned cash registers, for cash or card payments collected directly at the property. The answer depends on your legal form and on how you collect payment, so check your situation with an accountant. How to leave the register and what other reporting remains is explained in our guide to e-Factura, SPV and DAC7.

Common mistakes

Declaring everything guests paid, commission included. You then pay tax on money you never received.
Calculating CASS on the July minimum wage. For 2026 the value on 1 January applies: 4,050 lei.
Forgetting to add other income. Dividends or interest count towards the CASS threshold.
Going beyond 7 rooms without changing tax regime. Planning for growth is explained in our guide to scaling from 1 to 10 properties.
Not completing the occupancy form. ANAF requires it explicitly.

Important: this guide is for information only and is based on ANAF's brochure for 2026 income. For your specific situation, consult an accountant or tax adviser.

Frequently asked questions

Is the Airbnb or Booking commission part of gross income?

No. According to ANAF, the commission withheld by the platforms that facilitate the rental is not included in gross income.

Which minimum wage applies to CASS on 2026 income?

The value in force on 1 January 2026, namely 4,050 lei. This gives thresholds of 24,300, 48,600 and 97,200 lei and a contribution of 2,430, 4,860 or 9,720 lei.

Do I need to keep accounts?

No. You complete the income section of the tax record register and the occupancy form for each room, and you do not have to document expenses.

What about stays longer than 30 days?

They are no longer short-term rentals under the regime described here and receive a different tax treatment. Talk to an accountant before accepting such bookings.