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Romania
Europe
Register a PFA: flat 10% income tax on net profit, plus CAS/CASS on capped minimum-wage-multiple bases. Relatively low-rate but not zero.
How it's classified
Income from independent activities via a PFA — self-employment/business income, not capital gains.
Tax rate
Flat 10% income tax on net profit.
Social contributions
CAS (pension) 25% + CASS (health) 10%, but each applied to a capped base of 6/12/24 minimum wages depending on income — not uncapped.
Registration / regime
Register a PFA with ANAF (+ Trade Registry). Real-system accounting; VAT above the threshold. Annual Declarația unică.
Crypto payouts
USDC for services is independent-activity income at RON value on receipt; Romania separately taxes crypto gains at 10%.
Sources
General information only — this is not tax or legal advice. Rules change and depend on your situation. Always confirm with a qualified tax professional in your country.
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