Short-term rental taxes 2026: Năvodari and Mamaia Nord

Renting out a holiday apartment in Năvodari or Mamaia Nord only during summer does not automatically remove tax or reporting obligations. This 2026 guide separates national income tax, local building tax, tourism classification and platform-service VAT.

1. Classification and the number of rooms

From 2026, Article 85 covers qualifying short-term letting of 1–7 rooms inclusive in personally owned homes, across all such homes. Short-term letting refers to uninterrupted rental of a room to the same person for up to 30 days in a calendar year; this is not a 30-day annual operating limit. Tourism classification is separate. Order 948/2026 provides for individuals applying to classify up to 7 rooms/14 places in personally owned family-home apartments or rooms. Read our classification guide. [1, 5]

2. Income tax and the Single Tax Return

Under Article 85, taxable net income is gross fiscal income less a 30% flat-rate expense allowance. Income tax is 10% of that net amount. Example: 20,000 lei gross fiscal income produces 14,000 lei taxable net income and 1,400 lei income tax, before any contributions or other obligations. Fiscal net income is not necessarily actual profit. Partial-year income is treated as annual income; there is no general 60-day exemption. [1]

The law excludes commission withheld by qualifying booking intermediaries from gross income. Do not assume your bank payout alone provides the full tax calculation: reconcile direct receipts, platform statements, withheld commissions, refunds and foreign-currency amounts. Separately invoiced commissions need separate analysis. [1]

The general annual filing deadline is 25 May of the following year: for 2026 income, the reference date under current rules is 25 May 2027. Check the form and filing calendar issued for that year. The 30-day rule for registering certain ordinary rental contracts is not the annual short-term letting income-return deadline. Online filing is available through SPV, but ANAF also lists other filing channels. Keep the validation receipt. [1, 3]

3. CASS health contribution

Relevant rental income must be considered alongside other income categories used for the CASS threshold, such as qualifying investment income. ANAF’s 2026 material gives an initial threshold of 24,300 lei, or six times 4,050 lei. Reaching the threshold can trigger liability; there are further thresholds at 12 and 24 minimum salaries. A small rental income alone does not establish that no CASS is due. Accommodation classified as independent activity has different rules. [2]

4. Năvodari building tax: obtain a written answer

Do not assume that personal off-season use, summer-only letting or utilities in your name automatically preserve residential building-tax treatment. Ask the local tax department to determine the classification and reporting duties for the actual address, documents and use. Contact impozite@primaria-navodari.ro; the municipality also provides E-TAX. Confirm the accepted filing channel, signature and attachments. [6, 7]

What to include in your written request

State the property address and fiscal reference, number of rooms, personal-use periods, planned rental dates, classification-certificate status and utility arrangements. Ask for the applicable residential/non-residential/mixed classification and legal basis; required forms and deadlines; applicable tourism or other local taxes; and the accepted online submission method. Ask for a registration reference and retain the written response. If the property uses an individual wastewater system, ask separately about registration requirements. The Romanian article includes an email template.

5. Booking, Airbnb and platform-service VAT

Review the actual invoice issuer and service. If an EU business supplies taxable services to you as a taxable person, special VAT registration under Article 317 may be needed before receipt when you do not have normal VAT registration. Relevant cases can require Forms 301 and 390 and VAT payment, generally by the 25th of the following month. Confirm the registration procedure and invoice treatment with ANAF. [8]

Romania’s standard VAT rate has been 21%, rather than 19%, since 1 August 2025. At the standard rate, a taxable service base of 1,000 lei produces 210 lei VAT. This illustration does not determine the treatment of every platform invoice. Special registration is distinct from normal VAT registration. [8, 9]

6. Records during the season

Order 381/2026 introduces the official occupancy-capacity record used from 2026. Complete and retain it for each rented room/space, including required guest details and occupancy dates; protect personal data. It does not automatically replace other guest-registration duties. Under Article 85, complete the income part of the fiscal record and reconcile supporting statements. [1, 4]

Do not infer that every online payment removes cash-register obligations. The operating status, exact payment method and statutory exceptions need separate assessment; bank transfers, platform payouts, card payments and cash are not interchangeable.

Management services for property owners

Agree who manages reservations, retains records and reports income and costs. Explore short-term rental management in Mamaia Nord or request an owner proposal. Tax classification and filings should be confirmed with the competent authority or tax specialist.

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