www.antena3.ro/economic/ce-taxe-platesc-cei-care-a

Homeowners renting a room in their residence must declare their income and pay taxes according to the Fiscal Code. Starting January 1, 2026, new rules apply for short-term rentals, distinguishing between long-term and short-term arrangements. Long-term rentals follow standard tax regulations, allowing a 20% deduction from gross income, resulting in a 10% tax on the net income. Contracts must be registered with ANAF within 30 days, and taxes are reported annually. Short-term rentals, defined as stays of up to 30 days, have a different tax regime with a 30% deduction and a 10% tax on net income. Owners must keep records and declare income through the annual tax return, with specific rules for multiple room rentals.