Practical guide for individuals – income obtained in 2025/2026

Did you earn money from Bitcoin, sell an NFT or receive rewards from staking? Then you have tax obligations to the Romanian state. This guide explains in a way that everyone can understand what, when and how you need to declare, including the legislative changes in 2026.

  1. How do you declare income from cryptocurrencies and NFTs?

Individuals who earn income from trading cryptocurrencies or NFTs must declare it annually through a single declaration, which is submitted by May 25 of the year following the year in which the income was obtained.

A special case is represented by NFT creators: they also generate royalties (intellectual property rights), both upon the first listing and upon each subsequent resale, which are declared separately as income from copyrights.

CHANGE FROM 2026

The tax rate on gains from the transfer of virtual currency increases from 10% to 16%. The income remains classified as income from other sources.

  1. When do you owe CASS?

If your income from crypto or NFTs exceeds the threshold of 6, 12 or 24 gross minimum wages, you will also owe CASS (health contribution) at a rate of 10%, calculated at the corresponding minimum wage ceiling — not on the entire earnings.

  1. When do you owe CAS?

Only NFT creators who also obtain copyrights may be required to pay CAS (pension contribution) at a rate of 25%, applied to the chosen income, if they exceed the same minimum wage thresholds.

  1. What is the taxable base and how do you calculate it?

You declare exclusively the net gain, the positive difference between the selling price and the purchase price, from which the platform’s commissions are also deducted.

  • Gain under 200 lei/transaction is not taxed, if the annual total does not exceed 600 lei
  • Loss are not offset and are not declared in the case of cryptocurrencies
  • Gain can also be made when you use crypto to purchase goods/services with a crypto card

WARNING – FIAT Wallets

If the platform offers you a wallet in conventional currency, the gain is considered made at the time of transfer to that wallet, not necessarily when the money reaches the bank account. Each platform is declared separately, according to the country of registration.

  1. How do you declare staking income?

Rewards obtained from staking represent taxable income at the time of conversion into FIAT. Although it works similarly to interest, in the absence of a specific legal framework, it is still declared as income from other sources.

  1. What are the risks if you do not file a tax return?

LEGAL AND FINANCIAL RISKS

Failure to declare tax obligations may constitute a tax evasion offense. Late declaration is punishable by a fine between 50 and 500 RON, plus penalties of 0.03% per day of delay.

ANAF has access to bank accounts and performs cross-checks. Banks are required to request documents for the origin of the amounts, especially for transactions exceeding EUR 10,000.

CONCLUSION

Declaring income from crypto and NFTs is not optional, it is a legal obligation. If you traded in 2025, you have until May 25, 2026 to file your single tax return. Consult a certified accountant or tax advisor for complex situations.

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