New 2026 Tax Regime for Airbnb and Booking: The End of Income Norms and What Comes Next

Two Perspectives, One Apartment

In an apartment building in Iași, a 32 sqm studio is seen differently by two parties: the owner considers it a financial lifeline, while ANAF sees it as a row in a table of short-term rental income.

Until now, the two perspectives coexisted in a tacit equilibrium. From 2026, the relationship becomes official.

What Changes from 2026

The package of fiscal changes adopted by the Government in August 2025 rewrites how income from short-term rentals is taxed:

• The option disappears to choose between income norm and the real system
• Net income is calculated by deducting a flat rate of 30% from annual gross income
• Tax remains 10%, but applied to the new net income
• Fiscal registration mandatory for 1-7 rooms rented short-term

In parallel, ANAF has publicly communicated that it has identified over 5,000 individuals with considerable income from Booking and Airbnb and has begun inspections, sending compliance notifications before sanctions.

Why the Disappearance of Income Norms Matters

For a studio producing 50,000 lei/year in short-term rental, the income norm of 11,000 lei for Bucharest meant tax was paid only on those 11,000 lei, not on the actual amount collected.

For owners, the income norm was:

• A screen between the reality in the account and the single declaration
• A way to transform tourism volatility into a stable tax cost
• An advantage for those with very good returns

The new 30% flat-rate regime changes the equation: if you have many real expenses (loan payments, renovations, manager commissions), 30% may be insufficient. If you have low expenses, the regime may still be attractive, but the advantage over the income norm is significantly reduced.

CASS and the 6 Minimum Wage Threshold

A detail often overlooked: if cumulative income from all sources exceeds 6 minimum wages, the obligation arises to pay the health contribution (10% of the relevant threshold).

In a market where a well-placed apartment can generate 8,000-10,000 euros/year gross, CASS thresholds will be reached much more often. And as PNRR requires expanding the contributor base, relaxation of these thresholds is unlikely.

Concrete Example: Calculation for 2026

Who Wins, Who Loses

Winners:

• Owners with modest occupancy and low rates (where margins weren't spectacular)
• Those who saw the activity as a supplement, not a business

Losers:

• The "semi-professional" segment: those with 2-4 apartments in tourist cities who work with managers
• Agencies managing many properties on individuals betting on the income norm

Options for Owners Who Want to Play Smart

• Structuring the activity – for a certain volume, switching to an LLC/PFA with clear accounting may become more efficient
• Professionalizing management – a competent manager can optimize rates and occupancy to compensate for increased taxation
• Transparency from day one – with ANAF already having a list of 5,000+ hosts and the new EU reporting rules, "we'll see next year" becomes risky

2026 doesn't kill short-term rentals. It transforms them from a hobby with cash under the table into a business that must be thought through coldly, with Excel, an accountant, and strategy.