Renting out a home in Bucharest remains an important source of income for many property owners, but 2026 comes with a clear set of tax rules that must be understood in order to avoid problems with the authorities. While the taxation of long-term rentals does not undergo major changes compared to previous years, significant adjustments apply to short-term rentals, along with clarifications regarding mandatory contributions and reporting to the tax authorities (ANAF).

This article summarizes the main fiscal and administrative obligations for property owners who rent out homes in the capital, whether on a long-term basis or for tourism purposes.

Tax on rental income in 2026

For long-term residential rentals, taxation remains largely unchanged in 2026. The state continues to apply a 10% income tax, but this is not calculated directly on the total amount received. Instead, a flat-rate expense deduction of 20% is applied first. In practice, the tax is charged on 80% of the gross income.

You might be also interested in:

Beginner’s guide: How to buy an apartment in Bucharest for rental and recover your investment

What is the Price of a Property in the 1 Mai – Domenii Area

Gross income includes not only the rent itself, but also certain expenses paid by the tenant on behalf of the owner—such as repairs or investments—provided these are stipulated in the contract and properly declared.

If the rent is set in a foreign currency, the annual income is calculated using the average annual exchange rate published by the National Bank of Romania for the year in which the income is earned.

Health insurance contribution (CASS): when and how much is paid

In addition to income tax, property owners may also owe the health insurance contribution (CASS), depending on the level of rental income. Unlike salaries—where CASS is applied proportionally to the entire income—rental income is subject to fixed thresholds, calculated based on the gross minimum wage.

For 2026, until an official change is announced, the reference gross minimum wage is 4,050 lei. The rules are as follows:

• below 6 annual minimum wages – no CASS is due;
• between 6 and 12 minimum wages – CASS is calculated at the level of 6 minimum wages;
• between 12 and 24 minimum wages – CASS is calculated at the level of 12 minimum wages;
• above 24 minimum wages – CASS is capped at 24 minimum wages.

For income obtained from a maximum of seven rental contracts, no pension contribution (CAS) is owed.

Who declares and who pays the rental tax

Obligations differ depending on the type of tenant:

• If the tenant is an individual, the owner declares and pays the annual tax by filing the Single Tax Return (Declarația Unică) by May 25 of the following year.
• If the tenant is a legal entity, the tenant withholds and transfers the tax monthly to the state, and the owner receives the net rent. The owner is still required to file the Single Tax Return in order to establish any CASS obligations.

In all cases, the rental contract must be registered with ANAF within 30 days of signing. Registration also provides a legal advantage: the contract becomes an enforceable title in the event of non-payment.

New rules for short-term rentals

The most important changes apply to short-term tourist rentals, for periods of up to 30 consecutive days. Starting in 2026:

• the fixed income norm for renting up to 7 rooms is eliminated;
• the tax becomes 10% applied to net income, after deducting a 30% flat-rate expense allowance;
• the obligation to pay CASS is introduced, based on the same minimum wage thresholds.

For owners renting out more than 7 rooms, the income is treated as income from independent activities, with distinct taxation rules and higher CASS thresholds.

It is important to note that income earned in 2025 is declared and taxed under the old rules. The new provisions apply only to income earned starting January 1, 2026.

The cash register myth: when is it mandatory?

A frequently discussed issue is whether a cash register is required. A cash register is mandatory only if rent is collected in cash or by card directly from the client. If payments are made exclusively by bank transfer—including those processed through platforms such as Airbnb or Booking—a cash register is not required.

However, property owners should be aware that these platforms already report income to ANAF, and failure to declare such income may lead to audits and penalties.

In 2026, renting out a home in Bucharest remains fiscally predictable for long-term contracts, but becomes more strictly regulated in the short-term rental segment. Understanding applicable taxes, CASS thresholds, and reporting obligations is essential in order to avoid penalties and to manage rental income correctly.