Cryptocurrency in Romania: 16% tax, CASS and MiCA
In short. Crypto is legal in Romania. The Financial Supervisory Authority licenses providers under MiCA, applied through Emergency Ordinance 10/2025, and unlicensed platforms had to stop serving Romanians on 1 July 2026. The tax went up this year. Gains made from 1 January 2026 pay 16% instead of 10%, and you declare them in the single tax return by 25 May of the following year.
- TAX RATE
- 16%on gains made from 1 January 2026
- RATE UNTIL 2025
- 10%for gains made up to 31 December 2025
- SMALL GAINS
- Exemptunder 200 lei a trade, 600 lei a year
- HEALTH CONTRIBUTION
- 10%on a fixed base, once income passes six minimum wages
- DEADLINE
- 25 Maysingle tax return for the previous year
The rate went up in 2026
Romania taxed crypto gains at 10% until the end of 2025. The fiscal package of 2025, Laws 141/2025 and 239/2025, raised the rate to 16% for gains made from 1 January 2026. A gain made in December 2025 and declared in May 2026 still pays 10%. You pay the rate in force on the day you made the gain.
Small gains and the health contribution
You owe nothing on small gains if both limits hold: each transaction earns under 200 lei, and the year's crypto gains add up to 600 lei or less. Break either limit and the whole amount becomes taxable.
Romania also charges a 10% health contribution, the CASS, on income outside salary. It applies once your non-salary income for the year passes six gross minimum wages, 24,300 lei at the 2026 minimum wage of 4,050 lei. The contribution uses a fixed base of six, twelve or twenty-four minimum wages, set by your income bracket.
You report both in the single tax return, form D212, by 25 May of the following year.
Supervision
Emergency Ordinance 10/2025 took effect on 13 March 2025, applied MiCA in Romania and made the Financial Supervisory Authority the main supervisor of crypto-asset service providers. The National Bank of Romania keeps oversight of banks and e-money institutions that offer crypto services.
Providers registered with the anti-money-laundering office before 30 December 2024 could keep working under national rules until 1 July 2026. Since then a platform needs a MiCA licence from the ASF or from another EU state. StartupCafe.ro, citing the Association of Fund Administrators and the Investor Compensation Fund, put the number of Romanians investing in crypto at about 600,000 in June 2026.
Allowed
- Buy, hold and sell crypto
- Use a provider licensed anywhere in the EU
- Keep small gains tax-free under 200 lei a trade and 600 lei a year
- Pay the old 10% on gains made up to 31 December 2025
Restricted
- Gains made from 1 January 2026 pay 16%
- Non-salary income above six minimum wages a year adds a 10% health contribution
- Providers without a MiCA licence had to stop serving Romanians on 1 July 2026
How the rules took shape
Emergency Ordinance 10/2025 applies MiCA and names the ASF as supervisor.
Laws 141/2025 and 239/2025 raise the tax on crypto gains to 16%.
The 16% rate applies to new gains.
The MiCA transitional period ends for previously registered providers.
Common questions
Is crypto legal in Romania?
Yes. The Financial Supervisory Authority licenses providers under MiCA, and you may buy, hold and sell crypto.
How much tax do I pay on crypto in Romania?
16% on gains made from 1 January 2026. Gains made up to the end of 2025 pay 10%, even if you declare them in 2026.
Are small gains tax-free?
Yes, if each transaction earns under 200 lei and the year's total stays within 600 lei. Break either limit and the whole amount is taxable.
Do I pay the health contribution on crypto gains?
Once your non-salary income for the year passes six gross minimum wages, you pay 10% on a fixed base set by your income bracket.
When do I declare crypto income?
In the single tax return, form D212, by 25 May of the following year.
Sources
Other countries
Updated 02.11.2026 · this is reference material, not investment or tax advice