Romania Tax Residency Rules
Romania treats you as a tax resident if you are domiciled in Romania, have your centre of vital interests there, or are present for more than 183 days in any 12 consecutive months ending in the calendar year.
| Residency threshold | 183 days |
| Counting window | Rolling 12-month |
| Rule type | Day-count |
| Complexity | Centre of interests applies |
| Tax year | Jan 1 – Dec 31 |
| Official source | Official source ↗ |
How Romania determines residency
Romania treats you as a tax resident if you are domiciled in Romania, have your centre of vital interests there, or are present for more than 183 days in any 12 consecutive months ending in the calendar year.
Individuals whose presence exceeds 183 days in any 12 consecutive months must file a tax-residence questionnaire with the authorities within 30 days. Residents are taxed on worldwide income. Romania applies a 10% flat income tax.
- More than 183 days in any 12 consecutive months ending in the calendar year
- Domicile in Romania
- Centre of vital interests in Romania
Calculate your days in Romania
Track your stays against the threshold and see exactly where you stand.
Evidence to keep
Documents that support (or rebut) a Romania residency position. Not exhaustive — advisory only.
To prove residency
- Certificat de rezidență fiscală (ANAF, Z03) Tier 1 · decisive
- Long-term lease agreement Tier 2
- Utility bills in your name Tier 2
To rebut residency
- Foreign tax residency certificate Tier 1 · decisive
- Airline tickets / boarding passes Tier 3
Frequently asked questions
What is the tax residency threshold in Romania?
Romania generally treats you as a tax resident once you reach 183 days, measured over a rolling 12-month window.
Does Romania use a calendar year or a rolling window?
Romania's counting window is: Rolling 12-month. This determines how days are aggregated when testing the threshold.
Can I be tax resident in Romania with fewer than 183 days?
Yes — beyond the day count, Romania also considers: Domicile in Romania; Centre of vital interests in Romania.
Related guides and tools
Tracking Romania alongside other countries?
Elcano monitors your day count in Romania and every other jurisdiction you track — in one place. Free, no signup required.
Open ElcanoThis page is for informational purposes only and does not constitute tax or legal advice. Residency rules are applied on a facts-and-circumstances basis. Verify with official sources and consult a qualified advisor for your specific situation.