The flat in the centre brings in more by the night than by the month. The platform withholds its commission, transfers the rest and, once a year, sends everything to ANAF, Romania's national tax administration. From 2026, the host's tax regime depends on a single number: how many rooms were let, across all the dwellings together. And the document the tax authority asks for is not the platform statement.
For the 2026 tax year, income from the short-term letting of a number of rooms between one and seven, located in personally owned dwellings, regardless of the number of dwellings, is income from the use of property (cedarea folosinței bunurilor). Net income is determined by deducting a flat-rate expense quota of 30% from gross income, and the 10% tax on net income works out at 7% of gross income.
Above seven rooms, the income falls into the category of independent activities, under the regime set out in Article 68³ of the Tax Code for the supply of accommodation services, with the record-keeping and contributions specific to this category. In both cases, the commission withheld by the platform is not included in gross income, the occupancy record for accommodation capacity is mandatory, and the income is declared through the Declarația unică (Form 212), Romania's single annual return for income tax and social contributions owed by individuals, by 25 May of the following year.
Uninterrupted letting to the same person for no more than 30 days in a calendar year, per room or accommodation space. A tenant who stays two months is no longer a tourist, and the income follows the regime for ordinary letting.
The threshold of seven is counted by room, combined across all personally owned dwellings let during the tax year. Two flats with three rooms each make six; three flats with three each make nine, and a change of category.
The regime applies to personally owned dwellings belonging to the owner, the usufructuary or another lawful holder. Accommodation offered through a company or by tourism operators follows their own rules.
The amount withheld by Airbnb, Booking or any entity that facilitates the letting is not included in gross income. Only what actually reaches the owner is taxed, with the documents on the commission kept for inspection.
For the category of income from the use of property, the calculation is simple: net income equal to 70% of gross income received, a 10% tax on net income, that is, 7% of gross income. No CAS, the state pension contribution, is owed. CASS, the health insurance contribution, is owed, however, if net income, combined with the other income under Article 155(c) to (h), exceeds 6 gross minimum wages a year, on the bands of 6, 12 and 24 minimum wages.
For someone with only short-term letting income, the threshold of 6 minimum wages in 2026, 24,300 lei net, corresponds to gross income of approximately 34,700 lei. Anyone who also has ordinary rent, dividends or investment income reaches the combined threshold sooner.
Above seven rooms, the category changes to independent activities. Net income is still determined by deducting the flat-rate quota of 30% from gross income, with a 10% tax, but the contributions follow the independent-activities regime: CASS on actual net income, between 6 and 72 minimum wages, and CAS of 25% if net income reaches 12 minimum wages. The difference in contributions can exceed the difference in tax.
VAT is examined separately. Accommodation in the hotel sector or in sectors with a similar function does not benefit from the exemption for the letting of immovable property, which means the host is a taxable person for these transactions. Below the exemption threshold of 395,000 lei, the special regime for small enterprises keeps them out of VAT charging; above it, registration becomes mandatory, with the reduced rate applicable to accommodation.
The guide published by ANAF in 2026 requires two documents. The occupancy record for accommodation capacity, completed and kept for each room or space, with the identification details of every guest accommodated and the period of occupancy. And the tax records ledger, the income section, completed with the sums received.
Their logic is one of cross-checking. The platform statements show what the platform paid. The occupancy record shows how many nights the space was occupied. The tax authority compares the two against the declared income, and direct bookings, outside the platform, paid in cash or by transfer, appear in the record and are missing from the statement. An occupancy record with no matching income is exactly what an inspection looks for.
There are also obligations outside taxation: the classification of the accommodation structure, where required by tourism legislation, local taxes and the rules of the owners' association. These are not the subject of this analysis, but a tax inspection notices them when they are missing.
Digital platform operators are required to report annually to the tax authorities the income earned by hosts, under the European DAC7 mechanism. Airbnb and Booking report; ANAF has publicly announced checks on individuals who let on a hotel-type basis without declaring, based on this data.
There is also the European framework dedicated to short-term lets, with a register of properties and a unique registration number for the host, which member states are transposing in 2026. Once applied, identifying the host and reporting become automatic across the whole Union.
The consequence is that the Declarația unică is no longer a return taken on trust. It is cross-checked against the platform's report, the occupancy record and, for large sums, bank transfers. The difference between the three is the question raised in the compliance notice.
Across all personally owned dwellings let short-term during the tax year. Up to seven, income from the use of property; above it, independent activity. The number is tracked during the year, not at the end.
From the first booking, for every guest: identity and period. It is the document ANAF asks for, and one the platform does not keep on your behalf.
The sums actually received, net of the platform's commission, including direct bookings. The tax records ledger, income section, kept up to date.
The combined total of accommodation income and the person's other economic transactions, against the threshold of 395,000 lei. Above the threshold, registration on the day it is exceeded.
By 25 May of the following year, with gross income, the flat-rate quota of 30% and the 10% tax on net income. For more than seven rooms, under the independent-activities category, with the related contributions.
The combined total of net rental income and the other income under (c) to (h), and identifying the band. It is declared in the same Declarația unică.
The platform's annual report, the occupancy record and the return must all say the same thing. Differences are explained before a notice arrives, not after.
It withholds its own commission and, sometimes, local taxes. Income tax and CASS are yours, through the Declarația unică.
No. ANAF asks for the occupancy record and the income ledger. The statement does not show direct bookings and does not show the nights.
Rooms are counted cumulatively, across all dwellings. Three small flats can amount to independent activity.
Accommodation is a taxable transaction, not exempt like ordinary letting. Below the threshold you are under the exemption regime; above it, a VAT payer at the reduced rate.
For the 2026 tax year, the short-term letting of a number of rooms between one and seven, located in personally owned dwellings, regardless of the number of dwellings, is income from the use of property. Net income is gross income minus a flat-rate expense quota of 30%, and the 10% tax on net income works out at 7% of gross income.
No. The commission withheld by the entity facilitating the letting, including an online platform, is not included in the owner's gross income. Only the sum actually due to the owner is taxed, and the documents relating to the commission must be kept.
Uninterrupted letting to the same person for no more than 30 days in a calendar year, per room or accommodation space. Beyond this period with the same client, the relationship becomes ordinary letting, with its own regime.
At nine rooms, so above seven, the income is from independent activities, under the regime in Article 68³ of the Tax Code for the supply of accommodation services. The number of rooms is combined across all dwellings. The category changes, along with the record-keeping and the analysis of contributions, including a possible CAS obligation.
The occupancy record for accommodation capacity, with the identity of every guest and the period of occupancy, and the tax records ledger, income section. The 2026 ANAF guide requires them expressly. At an inspection, declared income is cross-checked against the days actually occupied, not just against the platform statements.
Yes. Platform operators report annually, under DAC7, the income earned by hosts to the tax authorities, and ANAF has publicly announced checks based on this data. The Declarația unică filed by 25 May is cross-checked against the platform's report.
Informative material, updated on 18 September 2026. It does not constitute legal or tax advice; individual situations must be assessed on their own facts.
If you have an inspection under way or have just received a notification, the related analyses are grouped under tax inspection and the review of individuals. For how such matters are handled, see personal taxation.
An initial discussion establishes the category based on the number of rooms, what records are missing, what you owe in tax, CASS and, where relevant, VAT, and what needs to be regularised for the years already reported by the platforms.