Romania

Tax residency

Under Article 7(28) of the Fiscal Code (Law no. 227/2015, as amended), an individual is treated as a Romanian tax resident where at least one of the statutory residence criteria is met:

• Domicile: an individual who has domicile in Romania is treated as a Romanian tax resident under Romanian domestic law. Domicile is a legal status and is not determined by the number of days spent in Romania. It should be distinguished from the individual's permanent home and from their centre of vital interests, which are separate concepts considered in the residence analysis.
• Centre of vital interests: an individual is treated as resident where their centre of vital interests is located in Romania. This is a factual assessment of where the individual's personal and economic relations are closest. Relevant factors may include family, permanent home, employment or business activities, sources of income, property, bank accounts and other personal or economic connections. No single factor is necessarily decisive, the circumstances are assessed as a whole.
• 183-day test: an individual is treated as resident where they are present in Romania for more than 183 days in total, during one or more periods, within any 12 consecutive months ending in the calendar year concerned.
• Romanian State service abroad: a Romanian citizen who works abroad as an official or employee of the Romanian State is treated as resident.

Day counting

• Domicile: this criterion is not subject to a day threshold. Domicile is a legal status rather than a measure of physical presence.
• Centre of vital interests: this criterion is not subject to a fixed day threshold. The assessment considers where the individual's personal and economic relations are closest. ANAF guidance identifies family, permanent home, employment or business activities, sources of income, property, bank accounts and other personal and economic connections as relevant factors.
• 183-day test: the threshold is more than 183 days in total during any 12 consecutive months ending in the relevant calendar year. All periods of physical presence are accumulated, even where they are fragmented. ANAF guidance indicates that the arrival day, departure day and fractions of a day are counted in determining the period of presence.
• Romanian State service abroad: this criterion is not based on a minimum number of days in Romania. Residence follows from the individual's qualifying status as a Romanian citizen working abroad as an official or employee of the Romanian State.

Tax consequences

The Romanian tax year is the calendar year. Romanian tax residents are generally subject to Romanian individual income tax on their worldwide income, while non-residents are generally subject to Romanian tax on Romanian-source income.

For an individual who becomes resident under the centre-of-vital-interests criterion, worldwide taxation applies from the first day on which the individual declares that the centre of vital interests is in Romania. For an individual who becomes resident under the 183-day test, worldwide taxation applies from the first day of arrival in Romania, subject to the applicable treaty rules.

Special rules apply when a Romanian tax resident with domicile in Romania changes tax residence:

• Move to a treaty country: where the individual proves a change of tax residence to a state with which Romania has a double-tax treaty, Romanian full tax liability continues until the date of the change of residence, subject to the applicable treaty. The individual must provide evidence of tax residence in the new state, such as a certificate of tax residence.
• Move to a non-treaty country: where the individual proves a change of tax residence to a state with which Romania does not have a double-tax treaty, Romanian full tax liability continues for the calendar year in which the change occurs and the following three calendar years.

Tax-residency questionnaire

Romania has a specific administrative procedure for determining or confirming an individual's fiscal residence under the applicable rules and forms.

• Arrival questionnaire: an individual arriving in Romania who remains in Romania for more than 183 days in total, during one or several periods, within any 12 consecutive months ending in the relevant calendar year must submit the tax-residency questionnaire within 30 days after reaching the 183-day threshold.
• Departure questionnaire: a Romanian tax resident who leaves Romania for a period or periods exceeding 183 days in total during any 12 consecutive months must submit the departure questionnaire 30 days before departure. The same requirement applies to a non-resident who previously had an obligation to submit the arrival questionnaire.
• Supporting information: the questionnaire and supporting documents cover matters such as the individual's domicile and permanent home in Romania and abroad, family situation, employment, sources of income, bank accounts, property, social and health insurance, and foreign tax residence where applicable.
• ANAF review: following submission, the competent tax authority reviews the relevant residence criteria and, where applicable, the relevant double-tax treaty. ANAF then issues a notification stating whether the individual has full tax liability in Romania or is treated as non-resident.
• Failure to file: failure to submit the required questionnaire within the prescribed deadline constitutes an administrative offence and may result in a fine of RON 50 to RON 100.

Migration / EU residence

Immigration documentation does not by itself determine Romanian tax residence.

• EU/EEA and Swiss nationals: may reside in Romania under EU free-movement rules and obtain the relevant registration document.
• Third-country nationals: generally, require the appropriate long-stay visa and residence permit for stays exceeding the applicable short-stay period.

Orientation references

• Romanian Fiscal Code (Law no. 227/2015), Article 7(28), statutory definition of a resident individual and the four principal domestic tax-residence criteria.
• Romanian Fiscal Code, Article 59(2), (2¹) and (3), determines when worldwide taxation begins for individuals becoming resident under the centre-of-vital-interests and 183-day criteria and provides for the application of tax treaties.
• ANAF guide on determining fiscal residence for individuals (2025), official guidance explaining the domestic and treaty residence criteria, permanent home, centre of vital interests, 183-day calculation and arrival/departure procedures.
• Romanian immigration / EU residence framework