Romania Crypto Tax 2025: A Complete Guide

Cryptocurrency is no longer an experimental trend in Romania—it’s a significant driver of value, investment, and innovation. With the increasing adoption of digital assets, understanding Romania’s crypto tax regulations is crucial for anyone holding, trading, or earning cryptocurrency. As we move through 2025, new developments, temporary tax exemptions, and stricter monitoring by authorities like ANAF (Agenția Națională de Administrare Fiscală) mean it’s more important than ever to stay compliant and keep accurate records. This comprehensive guide walks you through everything you need to know about cryptocurrency taxation in Romania for 2025, from who must pay tax, what rates apply, and what records you need, to managing DeFi income and leveraging the latest digital tax solutions.

Do You Pay Cryptocurrency Taxes in Romania?

Who must pay crypto taxes in Romania?

In Romania, anyone who makes a profit from cryptocurrency—whether trading, selling, mining, or staking—can be liable to pay tax. The responsibility to calculate, report, and pay tax on crypto falls on individual investors. Romanian tax law treats income from cryptocurrencies as “income from alternative sources,” and the rules apply to both long-term investors and active traders.

However, as of 2025, there’s an important update: Gains from virtual currencies made by natural persons are tax-exempt until July 31, 2025. This temporary exemption, effective since November 2024, gives investors a brief window in which profits from crypto activities can be realized without incurring tax if they fall within this period.

What types of activities trigger crypto tax obligations?

Disposal of crypto—meaning any time you exchange, sell, or spend digital assets—typically triggers a taxable event. Here’s a quick overview to help you determine when you may owe taxes:

\ Gifting and receiving cryptocurrencies as gifts are likely tax-free in Romania since gift tax generally does not apply to digital assets, but consult a tax professional for confirmation.

Exemptions and thresholds

Tax isn’t due on every crypto transaction. Some transactions and earnings remain exempt or below reporting thresholds:

• Single transaction gain under 200 lei: No tax or reporting unless total annual crypto earnings are above 600 lei.
• Total annual crypto earnings under 600 lei: No tax due.
• Tax exemption window: All crypto gains for natural persons between November 2024 and July 31, 2025, are tax-free.

How Much Tax Do You Pay on Crypto in Romania?

The standard tax rate on crypto profits in Romania is a flat 10% Personal Income Tax (PIT).

Calculation example

Suppose you bought 1 ETH for 8,000 RON and later sold it for 10,000 RON. Your gain is:

10,000 RON (sale price) – 8,000 RON (cost basis) = 2,000 RON (capital gain)

If outside the tax-exemption window, and your total yearly gains exceed 600 lei, you would pay:

2,000 RON x 10% = 200 RON in taxes

Taxes on crypto income (not just capital gains)

Income from activities like mining, staking, or receiving tokens as rewards is also taxed at 10%. The taxable amount is the fair market value in RON at the time you receive the crypto.

Example (staking rewards):

You receive 0.2 ETH as a staking reward on February 8, worth 1,600 RON. That’s reported as 1,600 RON of income, taxed at 10%, so you owe 160 RON in tax. Later, if you sell the ETH at a gain, you pay 10% again on any additional profit.

Can the Anaf Track Crypto?

How does the ANAF monitor crypto activity?

The Romanian tax authority, ANAF, has grown increasingly sophisticated in tracking cryptocurrency transactions. By collaborating with European Union data-sharing systems and AML (anti-money laundering) directives, ANAF can access financial records, exchange reports, and cross-border transaction details to identify crypto income and gains.

In June 2022, a real-world example highlighted the seriousness of enforcement: ANAF audited 63 individuals who collectively gained over €131 million from crypto, uncovering €49 million in undeclared income. The scope of these inspections continues to grow in 2025, extending to activities like crypto trading, mining, and staking.

Can decentralized trading and private wallets be traced?

Although decentralized platforms and private wallets offer a degree of privacy, they do not guarantee anonymity. Blockchain’s public, immutable ledger means transactions can sometimes be linked to individuals, especially when off-ramps like exchanges interact with the traditional financial system. The risk of detection—and penalties—for underreporting or hiding crypto income is rising.

How Is Crypto Taxed in Romania?

Legal definition and tax category

Cryptocurrency is not legal tender in Romania but is recognized and taxed as an “income from alternative sources” under Article 116(1) of Law 227/2015. Separate rules exist for individuals (natural persons) and corporations, but most retail traders and private investors fall under personal income tax rules.

The tax treatment depends on transaction type:

Taxed as capital gains:

• Selling crypto for fiat
• Swapping one crypto for another
• Spending crypto on goods or services

Taxed as income:

• Mining rewards
• Staking rewards
• DeFi yield (interest or token rewards)

Key point: You are responsible for calculating the gain or income for every taxable event, based on the fair market value at the time of the transaction.

Crypto tax-free activities

Some activities are not taxable:

• Buying cryptocurrency with fiat currency (RON, euros, etc.)
• Simply holding (hodling) crypto
• Transferring crypto between your own wallets (though you should still track any associated fees, which may be deductible)
• Gifting or receiving crypto as a gift (unless specific rules about asset inheritance apply)

Structured table of crypto transaction tax treatments

Temporary exemption for 2025

All crypto gains made by natural persons from November 2024 to July 31, 2025, are exempt from tax. However, income from activities like mining or staking is still taxable when received.

Social security contributions

If your total profit from alternative sources, including crypto, exceeds 12 times the gross national minimum wage, you may need to pay social security contributions—capped at 10% of taxable income. This adds significantly to overall liability for high-earning investors.

Romania Income Tax Rate

Personal income tax structure

Romania applies a flat 10% Personal Income Tax (PIT) rate on capital gains and alternative income, including crypto.

There is no sliding tax scale or bracket structure for crypto—everyone pays the same 10% once they surpass the threshold, leveling the playing field for frequent traders and casual investors alike.

Candidates for additional tax

High-frequency traders or investors with significant side income from DeFi, mining, or multiple trading platforms may tip over the threshold for social contributions, so be sure to track cumulative gains and include all sources.

Crypto Losses in Romania

Are crypto losses tax-deductible?

Yes—losses realized from disposing of crypto assets can be used to offset gains, reducing your taxable amount for the year. For example, if you made 8,000 RON profit from selling ETH but lost 2,500 RON selling DOGE, only 5,500 RON of gain remains subject to the 10% tax.

Carry-forward of losses

Any losses not used in the current tax year can be carried forward for up to seven years. This provision is particularly valuable for investors whose profit patterns vary over time—losses from bear markets can be used to cushion gains in subsequent bullish periods.

Lost and stolen crypto

There’s no clear specific ANAF guidance on what happens when your crypto is lost or stolen, but some tax professionals believe it can be treated as a capital loss. Be prepared to provide detailed evidence and consult an experienced crypto accountant or lawyer before claiming such a deduction.

Losses—summary table

Defi Tax

Decentralized finance (DeFi) introduces new, complex tax implications for users in Romania. As the landscape evolves, activities like yield farming, liquidity provision, protocol rewards, and participating in decentralized lending platforms are increasingly under scrutiny from tax authorities.

How are DeFi activities taxed in Romania?

Example scenario

Suppose you provide liquidity to a decentralized exchange and earn 0.5 SOL in yield over the year. At the moment of receipt, the value is 400 RON. You must report this as 400 RON of income and pay 10% PIT, or 40 RON in tax. If you later sell or convert the 0.5 SOL and its value has increased to 600 RON, you pay 10% PIT on the additional 200 RON gain (600 RON – 400 RON).

DeFi tax in summary

DeFi users need to consider two main taxable events:

• Tax on receiving new assets as rewards or interest (taxed as income)
• Tax on gains when eventually disposing of those assets (taxed as capital gains/alternative income)

Keep extremely accurate records of all transactions, protocols, and asset values at time of income and disposal to ensure full compliance.

How to Calculate Your Crypto Gains and Losses

Step-by-step calculation method

• Identify each taxable event (sale, swap, spending, etc.)
• Determine your acquisition cost (cost basis), including:

– Purchase price in RON
– Transaction/exchange fees (where allowed)

• Calculate gain or loss: Sale price (in RON) – Cost basis
• Apply cumulative rules: Offset losses against gains for the year; carry forward excess losses up to 7 years
• Convert all amounts into RON at the fair market rate on the day of the transaction
• Sum up total taxable gain/income for the year

Cost basis methods allowed

ANAF permits several cost basis methods for corporations (FIFO, LIFO, ACB), but for individuals dealing in cryptocurrencies, the weighted average cost method (like with stocks) is generally recommended, streamlining the record-keeping and calculation process.

Example table: Cost basis and gains calculation

When and How to Report and Pay Crypto Taxes in Romania

Tax year and deadlines

Romania’s tax year runs from January 1 to December 31. You must file your crypto tax returns for the prior year by May 25 of the following year.

Missing this deadline can result in penalties, so timely record-keeping and return submission are crucial.

Filing process

• Prepare a detailed statement of all taxable crypto gains and income.
• File your annual personal income tax return with ANAF (the Romanian tax office).
• Submissions are accepted electronically via the ANAF portal, making it easier to handle even complex portfolios.

Record-keeping requirements

ANAF expects you to keep full supporting records for all reportable transactions, including:

• Date and time of each transaction
• Type of asset involved
• Value in RON at time of transaction
• Parties to the transaction (counterpart, wallet address, reason, etc.)

For security, retain both digital and printed backups—crypto data loss or exchange closure is not an excuse for insufficient records.

Example record-keeping checklist

Natural Mention of Weex: Reliability and Innovation in Crypto

In the fast-paced world of digital assets and evolving tax regulations, choosing a reliable trading platform can make all the difference. WEEX is recognized in Romania and across Europe for its robust security, innovative trading features, and transparent approach to compliance. As an exchange committed to making crypto more accessible and safer, WEEX regularly updates its educational resources so users can stay informed on their regional tax obligations and best reporting practices.

Weex Tax Calculator: Simplifying Crypto Tax Calculation

Calculating your cryptocurrency tax liability in Romania can become complex, especially if you’ve been active across multiple wallets and DeFi protocols. The WEEX Tax Calculator is designed to help local users estimate taxes on assets like Bitcoin, saving hours of manual work and reducing calculation errors. By automatically aggregating trade and reward data, it provides insights into gains, losses, and applicable taxes—ensuring you’re prepared for filing with ANAF.

Disclaimer: The WEEX Tax Calculator offers helpful estimates and support for Romanian taxpayers, but final filing should be reviewed by a professional accountant or tax advisor to meet ANAF’s requirements.*

Access the calculator at: [https://www.weex.com/tokens/bitcoin/tax-calculator](https://www.weex.com/tokens/bitcoin/tax-calculator)

Faq: Romania Crypto Tax 2025

What cryptocurrencies are subject to tax in Romania?

All cryptocurrencies—Bitcoin, Ethereum, altcoins, tokens, and digital assets—are subject to tax in Romania if you sell, swap, or otherwise realize a gain. The law does not distinguish between major coins and tokens; taxable events and gains are what matters, regardless of which asset you use.

How do I calculate my crypto tax liability?

Start by identifying all taxable disposals (sales, swaps, spending, mining or staking rewards received) during the tax year. Use the acquisition (cost basis) method for each asset and subtract your total costs from the value received in RON. Apply the 10% PIT rate to annual net gains (exceeding 600 lei). For DeFi activities, remember that receiving rewards is a separate taxable event from later selling or swapping those rewards.

What records should I keep for crypto taxes?

Keep comprehensive records of all your buy and sell transactions, swap dates, wallet addresses, transaction values in RON, network and exchange fees, and counterpart details. These records should be sufficient to substantiate your tax calculations in case of an audit by ANAF.

When are crypto taxes due in Romania?

The Romanian tax year runs from January 1 to December 31, with crypto taxes (as part of your income tax return) due by May 25 of the following year. Make sure to prepare and submit your filings before this date to avoid penalties.

What happens if I don’t report crypto taxes?

Failure to report or underreporting crypto taxes can result in audits, back taxes, substantial fines, and even prosecution for tax evasion. With increased enforcement and data-sharing, the chances of being detected for undeclared gains are rising each year. Professional compliance and timely filings are strongly advised.

Navigating Romania’s crypto tax landscape in 2025 requires up-to-date knowledge, clear records, and proactive reporting. By understanding the rules described above and leveraging trusted platforms like WEEX for both trading and tax calculation, you can confidently meet your obligations and make the most of this dynamic, rapidly developing sector.