Forex Trading Tax in Romania 2026 — Complete Guide

Forex Tax Treatment in Romania

Forex trading profits are taxed at a flat rate of 10% on capital gains, one of the lowest rates in the EU. Losses can be offset against capital gains in the same year. Traders must file an annual tax declaration and pay the tax themselves as brokers typically do not withhold.

Forex and CFD profits are venituri din investitii (investment income) and taxed at a flat 10%, one of the lowest rates in Europe.

Tax Rates Table — Romania RON

Applicable rates as of April 2026.

What Counts as Taxable?

Most Romania residents need to declare the following types of trading income:

• Realised forex/CFD capital gains. Profits from closing positions during the tax year.
• Dividend-equivalent payments. Cash adjustments paid by your broker on long share-CFD positions when the underlying issues a dividend.
• Carry / swap interest received. Positive overnight financing credited to long carry-trade positions is normally taxable as financial income.
• Cashback, rebates and bonuses. Cash incentives paid by the broker may be reportable as miscellaneous or financial income.
• Crypto CFD profits. Profits from cryptocurrency CFDs are taxed under the same rules as other CFDs (this is different from spot crypto, which usually has its own treatment).
• Foreign exchange differences. Gains or losses from holding foreign-currency balances may need to be reported separately when converted back to your home currency.

Professional vs Retail Trader — Tax Implications

If trading is conducted as activitate independenta, profits become PFA income subject to the same 10% rate plus mandatory CASS and CAS social contributions.

How to Declare Forex Income in Romania

1. 1

   Download your annual statement from each broker (and convert all amounts to RON using year-end FX rates if your account is in another currency).

2. 2

   Calculate net realised profit or loss for the tax year — buy/sell pairs only (unrealised positions are usually excluded, except for mark-to-market regimes).

3. 3

   Add carry/swap interest, dividend-equivalent payments, and any cashback or rebates.

4. 4

   Open Declaratia unica (Formular 212) on the Agentia Nationala de Administrare Fiscala (ANAF) portal.

5. 5

   Enter the totals in the capital-gains / investment-income section and indicate the source country of each broker.

6. 6

   Pay any balance owed by the deadline (25 May of the following year) and keep the receipt and broker statements with your records.

Loss Offset Rules

Record Keeping Requirements

Keep broker statements and a RON-converted profit/loss summary. Foreign accounts must be declared on the Declaratia unica.

• Annual broker statements (PDF and machine-readable formats)
• Trade-by-trade ledger with timestamps, instrument, and P&L
• Year-end account valuation (mandatory for wealth-tax regimes)
• Proof of any foreign tax already paid, to claim against home liability under double-tax treaties
• FX-conversion rates used to translate amounts into RON

Tax Reporting Deadlines

Recommended Accountants & Software

The ANAF SPV (Spatiul Privat Virtual) portal handles e-filing. A consultant fiscal is helpful for traders with multi-broker portfolios.

We do not endorse any single product. For active traders we generally recommend a local advisor who has direct experience with CFD/derivative reporting and any cross-border passporting that applies to your broker.

Frequently Asked Questions

Popular brokers used by Romania traders