Romania tax residency: the 183-day rule

Romania tax residency: more than 183 days in 12 months

Article 7 point 28 of Romania’s Fiscal Code makes you a resident if at least one of these is true:

• your domicile is in Romania;
• the centre of your vital interests is in Romania;
• you’re present in Romania for one or more periods of more than 183 days in total in any 12 consecutive months ending in the calendar year; or
• you’re a Romanian citizen working abroad as an official or employee of Romania.

At a glance	Romania
The day test	more than 183 days in total
Over	any 12 consecutive months ending in the calendar year
Taxed as resident from	the first day you arrived
A day counts if	you’re in Romania for any part of it

Arriving and leaving

• Arriving: resident on the days, you’re taxed on your worldwide income from the first day you arrived (article 59). On your vital interests, from the first day you declare them in Romania.
• Leaving: you stay resident until the day you leave. Leaving for more than 183 days in 12 months, file the residence form 30 days before you go.
• Romanians moving abroad: with a domicile in Romania, moving to a country with no tax treaty, you’re still taxed on your worldwide income for that year and the next 3 calendar years.
• A tax treaty applies if you show you’re resident of the other country.

Worked example

You were in Romania from 23 September to 31 December: 100 days. Staying on from 1 January, you can stay until 24 March — your 183rd day in 12 months. On 25 March you’d be past 183.

Hungary’s rules turn on citizenship and status more than days: see Hungary tax residency. Other countries, side by side: 183-day rule by country.