Tax Guide · 2026
Forex Tax in Romania 2026
Capital gains, CFDs and spread betting — how Romania taxes forex profits in 2026, the headline rate of 10%, filing deadlines, and loss-offset rules enforced by ANAF.
Romania Forex Tax Rates 2026
The brackets, rates and thresholds that apply to forex and CFD profits in Romania for the 2026 tax year.
| Income Tier | Tax Rate | Threshold | Notes |
|---|---|---|---|
| All forex/CFD gains | 10% | Flat, no bands | Article 91 of the Romanian Fiscal Code |
| CASS health contribution | 10% | Capped base | If total investment income > 6 minimum wages |
| Loss carry-forward | n/a | 7 years | Same category only |
| PFA business income | 10% + CASS + CAS | If activity is independent | Requires PFA registration |
Source: ANAF. Rates apply to the 2026 tax year and are subject to change in national budget updates.
Key things Romania forex traders need to know
1. Who administers forex tax in Romania
The ANAF is the primary authority responsible for collecting forex and CFD capital-gains tax in Romania. Filings are made annually on Declaratia unica (Formular 212) with the deadline falling on 25 May of the following year. All records — broker statements, trade ledgers, and proof of any foreign withholding — should be retained for the statutory minimum period (typically 5-7 years).
2. How forex is classified versus CFDs
Forex and CFD profits are venituri din investitii under article 91 of the Romanian Fiscal Code, taxed at the flat 10% rate separately from salary or business income.
3. Spread betting status in Romania
Spread betting is not a regulated retail product in Romania. The ASF treats any such instrument as a MiFID II derivative, and ANAF would tax it at the same 10% rate as CFD profits rather than as gambling.
4. Cryptocurrency treatment
Cryptocurrency gains are venituri din alte surse taxed at the same 10% flat rate. However, any gain under EUR 200 per transaction and below EUR 600 per year is exempt from income tax.
5. Professional-trader reclassification
If activity becomes an activitate independenta, profits are reported as PFA income subject to the same 10% rate plus CASS (10%) and CAS pension contributions (25%).
Go deeper: full Romania tax guide
This page is the 2026 headline summary. For an in-depth walkthrough including software recommendations, record-keeping checklists, and foreign-broker declaration workflows, visit the full deep dive.
Read the full Romania tax deep diveFrequently Asked Questions
How much tax do I pay on forex profits in Romania?
Do I need to declare foreign-broker profits in Romania?
Is spread betting tax-free in Romania?
What happens if I am classified as a professional trader in Romania?
Reviewed by
Daniel FerrettiRegulatory Affairs Editor · EU Financial Regulation Specialist
10+ years of experience · 28 articles
- LLM International Financial Law, University of Luxembourg
- Former CySEC Compliance Officer
CFD Risk Warning
CFDs are complex instruments and come with a high risk of losing money rapidly due to leverage. Between 74-89% of retail investor accounts lose money when trading CFDs. You should consider whether you understand how CFDs work and whether you can afford to take the high risk of losing your money.
This website is for informational purposes only. The content does not constitute investment advice. Trading leveraged products carries a high level of risk and may not be suitable for all investors. Past performance is not indicative of future results. EU retail leverage limits apply (ESMA): up to 30:1 on major FX pairs, 20:1 on minor FX, 20:1 on major indices, 10:1 on commodities, 5:1 on equities, 2:1 on crypto.
This page is for informational purposes only and does not constitute tax advice. Tax rules change frequently and depend on personal circumstances — consult a qualified local tax adviser before making decisions about your forex or CFD trading activity.