capital-gains
Romania broker capital gains tax 2026
2026 capital-gains paths by Article 96¹(1) eligibility — 3%/6% withhold for covered entities versus 16% annual net gain via Declarația Unică.
For many Romanian residents, the same realized gain is taxed under different mechanics depending on whether the transfer is legally covered by Article 96¹(1) — not merely on the intermediary’s country of branding.
Two paths (illustrative, 2026)
- Covered under Article 96¹(1): withholding at source using holding-period rates (often discussed as 3% / 6% for 2026 planning — confirm current law).
- Not covered: 16% tax on annual net gain, declared through Declarația Unică (confirm current law). The calculator models the tax amount, not the filing itself.
Amounts in planning tools are usually modeled in RON.
Try the numbers
Use the Investment Tax Calculator to compare these eligibility paths on a scenario you type. Edit rates if your advisor or the Official Gazette differs from the defaults.
Educational only — not tax filing software or legal advice. Social contributions (CASS) and edge cases are out of scope for the v1 tool.