Single Tax Return (Form 212) in Romania

Individuals who earn income in Romania, as well as Romanian tax residents who earn income abroad, may have to declare this income themselves to the National Agency for Fiscal Administration (ANAF) and pay the related income tax and social contributions. This also applies to non-residents who earn income in Romania that is not taxed at source. The declaration is made through a single tax return.

What is the single tax return?

The single tax return (form 212) was introduced in 2018 by Government Emergency Ordinance no. 18/2018 and replaced several separate returns. It is used both to declare the income earned in the previous year and to declare and pay the pension contribution (CAS) and the health contribution (CASS), where these are due. The rules for the return have been amended many times since, including through the fiscal changes of 2025 and 2026.

Who files form 212?

The single tax return is filed by individuals who carry out independent activities (for example, as an authorised natural person, PFA, or in a liberal profession), by individuals who earn rental income, income from intellectual property rights, capital gains or other investment income, and by Romanian tax residents who earn income abroad. It can be filed online, through ANAF’s Virtual Private Space (SPV).

Deadline for filing and payment

The single tax return must be filed, and the income tax and contributions paid, by 25 May of the year following the one in which the income was earned. For income earned in 2025, the deadline was 25 May 2026; for income earned in 2026, it is 25 May 2027. The health contribution (CASS) on investment income, such as dividends, rent and interest, is calculated on a fixed base that depends on the total amount earned. In some years, the law grants a reduction of the income tax to taxpayers who file the return and pay their obligations in full before an earlier date; the conditions are set separately for each year.