In short

• You deduct 20% of the rent automatically as expenses, with no receipts. You pay 10% tax on the rest. In practice, the tax is 8% of the rent.
• If your net rental income reaches 6 minimum wages a year, you also pay CASS (the health contribution), 10%, on a base of 6, 12 or 24 minimum wages.
• You file the Single Return by 25 May of the following year.

How it is worked out

1. Gross income = the rent in the contract for the whole tax year, whenever you actually collect it.

2. Net income = gross income minus 20% (flat expenses).

3. Income tax = 10% of net income.

4. CASS, only if net income reaches 6 minimum wages. The base is:

   • 6 minimum wages, if net income is between 6 and 12 minimum wages;
   • 12 minimum wages, between 12 and 24;
   • 24 minimum wages, above 24.

   CASS is 10% of that base, not of the rent.

The national gross minimum wage is 4,325 lei from 1 July 2026 (Government Decision 146/2026). Check the value that applies to your tax year. At 4,325 lei, the 6-wage threshold is 25,950 lei of net income a year.

Examples

1. Rent of 2,500 lei a month, 12 months

• Gross income: 30,000 lei
• Net income (after 20%): 24,000 lei
• Income tax 10%: 2,400 lei
• CASS: 0, because 24,000 lei is below the 25,950 lei threshold
• You keep: 27,600 lei, which is 92% of the rent

2. Rent of 3,000 lei a month, 12 months

• Gross income: 36,000 lei
• Net income: 28,800 lei
• Income tax 10%: 2,880 lei
• CASS: the base is 6 minimum wages, 25,950 lei, so 10% = 2,595 lei
• Total tax: 5,475 lei, which is 15.2% of the rent

Notice the jump: with 500 lei more rent a month, tax goes from 2,400 to 5,475 lei, because you crossed the CASS threshold.

Rent in euro

If the contract is in euro, gross income is worked out at the average annual exchange rate of the National Bank for the year you earned the income.

When and how to file

You file the Single Return on income tax and social contributions by 25 May of the year after the one in which you collected rent. The same deadline applies to paying CASS. You also file in the year you start renting.

What this article does not cover

• Short-term rental of rooms (1 to 7 rooms) has its own rules: a 30% deduction and 10% tax.
• If the tenant is a company, the tax is withheld at source under different rules.
• Some groups are exempt from CASS (for example certain pensioners). Check with the tax authority.

Work it out for your rent

Use the rental income tax calculator. If you are thinking of buying an apartment to let, also see the rental yield calculator.

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Sources: Codul fiscal (Law 227/2015), art. 84 paras. (3) and (3^1), art. 85, art. 122 paras. (1) and (3), art. 156, art. 170 paras. (2)–(4) and art. 174^1, as in force in 2026. Government Decision 146/2026 for the minimum wage.

General information, valid for 2026. It does not replace the advice of an accountant or the tax authority.