You work in construction, transport, healthcare or IT, in Chicago, Toronto or Montreal, with a green card, a work permit or as a permanent resident. Many keep their house, their accounts and part of their family in Romania. For ANAF, Romania’s national tax administration, the question is whether you have remained a Romanian tax resident, and the American and Canadian data reaches Bucharest.
Under Article 76(4)(o) of the Tax Code, salary received for work actually performed in the United States or Canada and paid by an American or Canadian employer is not taxable in Romania and is not declared here.
The exemption covers salary only. Income earned as an independent contractor in the United States, reported on Form 1099, or as self-employed in Canada is income from independent activities. If you remain a Romanian tax resident, this income is declared in Romania, and the double tax treaty determines how the tax paid there is deducted.
ANAF starts from the data received from the United States and Canada and from your domicile in Romania. A tax assessment decision (decizie de impunere) does not become final if an administrative appeal (contestație) is lodged in time and supported by evidence, and the evidence comes largely from the American or Canadian tax documents.
It is a common misconception that, across the ocean, income is no longer visible to the Romanian tax authorities. In 2015 Romania and the United States signed the FATCA agreement, in its reciprocal version, which provides for the automatic exchange of financial information in both directions. Canada applies the OECD Common Reporting Standard (CRS), under which banks report the accounts of non-residents; in 2022, data on 111 million accounts from more than 100 jurisdictions was exchanged through CRS.
Romania’s double tax treaties with the United States and Canada also allow the exchange of information. And money sent home, accounts in Romania and assets bought here are visible to ANAF in any event.
No one has to request this data. It reaches ANAF, which compares it with its own records. If you are recorded as domiciled in Romania with no explanation for the income from across the ocean, a notice follows.
Most can be downloaded from your online account with the IRS or the CRA. Keep them for each year.
The W-2 is the annual salary statement from the American employer. Form 1099 shows payments to independent contractors. The difference between them decides the treatment in Romania.
The federal income tax return and the official transcript from the IRS, which confirms the tax determined in the United States.
The American certificate of tax residence, issued by the IRS on request. The document that carries the most weight when ANAF disputes your residence.
The T4 is the annual salary statement from the Canadian employer. The Notice of Assessment is the tax assessment decision issued by the Canada Revenue Agency.
The Canadian certificate of tax residence, issued by the Canada Revenue Agency on request.
The Social Security Statement in the United States, and the Statement of Contributions for the Canada Pension Plan. They answer claims for CAS, the state pension contribution, in Romania.
The United States treats as tax resident a green card holder and anyone who meets the substantial presence test, calculated on the days spent in the United States. Canada looks at residential ties: the home, the spouse, the children, economic interests. Romania treats you as resident if you keep your domicile or the centre of your vital interests here (Article 7(28) of the Tax Code).
This is how both states may come to treat you as resident. The double tax treaty between Romania and the United States, in force since 1976, or the double tax treaty between Romania and Canada, applicable since 2005, then applies. Immigration status alone does not decide tax residence. See also dual residence.
The European coordination regulation does not apply in relations with the United States and Canada. Between Romania and Canada, a social security agreement applies, in force since 1 November 2011. The social security agreement between Romania and the United States, signed on 23 March 2023, entered into force on 1 September 2026. Both start from the rule of the state in which the work is performed.
For the years before September 2026, there was no agreement with the United States, so claims for contributions are analysed under the rules of each state. American or Canadian salary, not taxable in Romania, is not in principle a basis for CAS or for CASS, the health insurance contribution; the question arises for independent income declared here.
ANAF’s right to assess taxes is, as a rule, time-barred after 5 years, counted from 1 July of the year following the year for which the tax is due (Article 110 of the Tax Procedure Code). Where the obligation arises from acts that constitute criminal offences, the law provides for a 10-year period.
The decision may include income tax and social contributions, calculated as if the income had been earned in Romania, without taking into account, of its own accord, the tax paid in the United States or Canada. What was paid there must be proved.
Interest and late-payment penalties are added for every day from the due date until payment, so the amount grows with each year reviewed.
A decision that is not appealed in time can be enforced, including by garnishment (poprire) of accounts in Romania and by measures against assets held here.
When you buy a house or make large deposits into an account, savings from the United States or Canada may be treated as unjustified income, taxable at 70%, if their source is not proved.
I work with Romanians in the United States and Canada without their having to come to Romania. The legal assistance contract is signed remotely. Under a lawyer’s power of attorney (împuternicire avocațială), I represent you before ANAF and, if necessary, before the Romanian courts.
We talk by telephone, on WhatsApp or by video conference, at a time that suits your time zone, in Romanian or in English. You download the documents from your IRS or CRA account, and I tell you exactly which ones are needed for each year.
I carry out the analysis as a lawyer, tax adviser and forensic tax expert, including the calculation of the foreign tax credit for federal taxes and for state or provincial taxes.
No. Salary paid by an American employer for work in the United States is neither declared nor taxed in Romania (Article 76(4)(o) of the Tax Code). Keep your W-2 for each year.
If you are a Romanian tax resident, as a rule yes: independent income is declared in Romania, with a foreign tax credit for the American tax, under the conditions of the double tax treaty. If your residence has moved to the United States, the obligation ceases.
Not automatically. Immigration status matters, but it does not decide on its own. What matters is where your home, your family and your interests are, and if both states treat you as resident, the double tax treaty decides.
The agreement, in force from 1 September 2026, determines the state in which contributions are paid and allows periods to be aggregated for pension purposes. For earlier years, contributions are analysed under the rules of each state.
Yes. The engagement is signed remotely, I represent you before ANAF and the Romanian courts under a lawyer’s power of attorney (împuternicire avocațială), and we communicate by telephone, on WhatsApp or by video call.
Information material, updated on 3 October 2026. It does not constitute legal or tax advice; individual situations must be analysed on their own facts.
The analyses for Romanians who have moved abroad are grouped in the section Romanians living abroad, where you will also find all the countries. The general rule for salary income is explained in Working abroad, and for a specific situation see assistance for Romanians living abroad.
Italy, Germany, Spain, the United Kingdom, France, Austria, Belgium, the Netherlands, Ireland, Denmark, Sweden, the United States and Canada, the United Arab Emirates and offshore companies.
See all countriesSalary paid by a British employer for work performed in the United Kingdom is not taxed in Romania, but self-employed income is treated differently. The new 2026 tax treaty, P60, SA302 and a defence conducted remotely.
Read the analysisSalary paid by an Irish employer for work performed in Ireland is not taxed in Romania, but ANAF can issue decisions covering the last 5 years. Employment Detail Summary, PRSI, the 183-day test and a defence conducted remotely.
Read the analysisSalary paid by an employer in the Emirates for work performed there is not taxed in Romania, even though the Emirates levy no tax on salaries. What changes for freelancers and for free-zone companies.
Read the analysisSend me the notice or the decision on WhatsApp or by e-mail. I will tell you what can be challenged and which documents are needed.