The 2026 tax rules should be considered separately from those for income earned in previous years. This guide is a starting point for individuals renting rooms in personally owned homes for short stays; an accountant should assess individual circumstances.
1–7 rooms versus more than 7
According to Romania’s tax authority, 2026 income from 1 to 7 rooms inclusive, regardless of the number of homes, is treated as income from granting use of property. More than 7 rooms falls under independent activities. Tourism classification has its own room and bed limits for individuals; check both regimes before expanding.
Net income
ANAF states that net income is calculated by deducting a 30% flat-rate expense from gross income. Income tax is 10% of net income according to ANAF guidance. Commission retained by a platform or intermediary facilitating the booking is excluded from gross income under the ANAF notice. This tax deduction is separate from a property manager’s fee.
Records and filing date
Complete and retain the accommodation occupancy form, recording stays and guest identification details. Keep the fiscal register's income section. For income earned in 2026, ANAF gives 25 May 2027 as the deadline for the annual tax return (D212). Assess any health contribution (CASS) according to relevant total income and thresholds, and check local taxes separately.
Legal and tax information reflects September 2026; check current rules and your own circumstances before filing.