Romania Capital Gains Tax
Detailed capital gains tax rates and rules for Romania in 2026.
Capital GainsRON
Capital gains in Romania are taxed at the flat 10% rate. This applies to gains from shares, bonds, real estate, and other assets. A 10% CASS (health insurance contribution) also applies to investment income exceeding 6 minimum gross salaries per year, making the effective rate potentially up to 20% for significant investment income.
Standard Rate
10%
Exemptions
- Gains from the sale of a principal residence after 3 years of ownership may benefit from reduced taxation
- Listed securities held for more than 1 year were previously taxed at 1% (now standardized to 10%)
- Small gains from occasional activities may be below reporting thresholds
How Romania Capital Gains compares
Romania’s capital gains tax rate of 10% is the 115th highest of 203 countries TaxAtlas tracks, below the global average of 13.8% and Europe’s regional average of 17.8%.
Romania
10%
Europe average
17.8%
Global average
13.8%
