Tax Map · Relocation rankings

Tax residency in Romania

How to become a tax resident — and how hard it is to leave.

How to become a tax resident

Typically after 183+ days of presence in a year — or any of:

• domicile in Romania (home address in Romania)
• permanent home available in Romania (owned or rented, available at any time for the individual and/or family)
• centre of vital interests located in Romania (closer personal and economic relations to Romania)
• presence in Romania for more than 183 days during any period of 12 consecutive months ending in the calendar year concerned
• Romanian citizen working abroad as an official or employee of the Romanian state

Romania does not offer residence or citizenship by investment, but a well-off remote worker can relatively easily move by using the dedicated digital-nomad long-stay visa and then converting it into a renewable temporary residence permit, provided they meet the income and insurance requirements.

Stopping Romanian tax residence generally requires more than just leaving and dropping below 183 days, because retaining a domicile, a permanent home, or centre of vital interests in Romania can keep you resident; departure is formalized via a tax residency questionnaire and the authorities analyze these ties. This makes exit more involved than pure day-count systems, but there is no citizenship-based worldwide taxation or formal multi‑year ‘tail’ once domicile and vital interests are clearly shifted.

“According to the provisions of the Fiscal Code (Article 7(28) of the Law no.227/2015, as amended and completed), a resident individual is a person who: a. is domiciled in Romania, or b. has his/her centre of vital interests in Romania, or c. he/she is present in Romania for more than 183 days in any 12 consecutive months interval ending in the concerned calendar year, d. he/she is a Romanian citizen working abroad as an official or an employee of Romania in a foreign state.[4] The main elements considered for determining residence, according to the Fiscal Code, are: - home address in Romania; - permanent home of the individual in Romania, the home can be personal property or rented or which remains available any time for this person and / or his / her family; - the centre of vital interests is located in Romania; - the individual is present in Romania for a period or several periods which totally exceed 183 days, during any period of 12 consecutive months, which ends in the calendar year concerned.[3] The main elements which are taken into account for determining the residence of an individual who leaves Romania: - home address in Romania; - permanent home of the individual in Romania, house who can be personal property or rented or which remains available anytime for this person and / or his / her family; - centre of vital interests located in Romania; - the individual leaves Romania for a period of several periods of stay abroad which totally exceed 183 days, during any period of 12 consecutive months.[3]” — National Agency for Fiscal Administration (ANAF), Romania

Estimate — confirm against the linked sources. See methodology.