Romania tax calendar 2026: return and payment dates
In Romania the tax year runs from 1 January to 31 December. As of 26 October 2026 the current tax year ends on 31 December 2026, and the tax return and the tax payment are both due by 25 May 2027 (tax year 2026).
For a private investor who is tax resident in Romania and holds listed shares and ETFs at a foreign broker. Dates only — Allocaria calculates no tax and files nothing.
Key dates (as of 26 October 2026)
- 31 December 2026The tax year ends — for tax year 2026 (in 66 days).
- 25 May 2027Tax return due — for tax year 2026 (in 211 days).
- 25 May 2027Tax payment due — for tax year 2026 (in 211 days).
Return deadline, in full
25 May of the following year (art. 122(3)).Payment deadline, in full
Same as filing: 25 May of the following year (art. 123(7)); CASS also by 25 May.
Where to file and pay
Returns and payments go through the tax authority. Its own website: National Agency for Fiscal Administration (ANAF) — official website.
Allocaria links to the authority's site and files or pays nothing for you.
Common questions
The tax year in Romania runs from 1 January to 31 December. The current one ends on 31 December 2026.
The next tax return deadline on record for Romania is 25 May 2027 (tax year 2026). A date that falls on a weekend or a public holiday may move to the next working day; check it with the tax authority of Romania.
The next tax payment deadline on record for Romania is 25 May 2027 (tax year 2026). Returns and payments go through the tax authority: National Agency for Fiscal Administration (ANAF), www.anaf.ro. Allocaria files and pays nothing for you.
Who must file
Any gain OR loss from securities transferred through a non-Romanian broker (the return covers 'venituri/pierderi'; filing a loss preserves the carry-forward); foreign dividends and interest; CASS if cumulative non-salary income reaches 6 gross minimum wages.
Forms the tax authority names
- Declarația unică privind impozitul pe venit și contribuțiile sociale datorate de persoanele fizice (form 212)
Sources
Confidence in these sources: high (official sources). Each line is a public page; open it to check the wording yourself.
- ANAF - Codul fiscal (Legea 227/2015) consolidated, art. 94-98, 119, 122-123, 130-131, 170-174
Official source · read 14 October 2026
- ANAF - Legea nr. 239/2025 (art. XII pct. 12 and 16, art. XIII)
Official source · read 14 October 2026
- ANAF - Legea nr. 141/2025 (dividend tax 16%)
Official source · read 14 October 2026
- PwC Worldwide Tax Summaries - Romania, Individual, Income determination
Professional-services guide · read 14 October 2026
- PwC Worldwide Tax Summaries - Romania, Individual, Tax administration
Professional-services guide · read 14 October 2026
Neighbouring countries
Tax dates of countries close to Romania: when the tax year ends and when the return and the tax are due.
General information compiled from the public sources listed below (checked 14 October 2026). Not tax advice. Rules change — check with the tax authority of Romania. A date that falls on a weekend or a public holiday may be moved to the next working day by the tax office.