personal taxation

Taxation of Individuals: Romanian Tax Residence


Individuals who remain for a longer period in Romania have to complete a tax questionnaire enabling the Romanian tax administration to establish whether these persons have their tax residence in Romania.

The questionnaire regarding the fiscal residence of the individual arriving in Romania has to be completed whenever the duration of the stay exceeds 183 days per year. The form has to be registered within 30 days as of the time when the threshold of 183 days spent in Romania is reached. This form has to be registered by the concerned person or his/her attorney-in-fact.
The considered elements especially include:

  • domicile in Romania;
  • permanent address in Romania (property or rental contract);
  • centre of vital interests in Romania;
  • duration of stay in Romania exceeding 183 days/year.

Other elements may considered:

  • existence of a vehicle registered in Romania;
  • driver's license;
  • citizenship;
  • A document certifying the country in which the social security expenses are paid;

The file is then analyzed under the double tax treaty and a decision shall be remitted to the concerned person (the concerned person may be a tax resident in Romania or not). Persons arriving in Romania after 1 January 2009 and who are present in Romania in 2014 are bound to complete the aforementioned questionnaire.


Sources: Order 74 / 23.01.2012, MO  73. 2012