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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.

Classification

Income from independent activities via a PFA — self-employment/business income, not capital gains.

Taux d'imposition

Flat 10% income tax on net profit.

Cotisations sociales

CAS (pension) 25% + CASS (health) 10%, but each applied to a capped base of 6/12/24 minimum wages depending on income — not uncapped.

Immatriculation / régime

Register a PFA with ANAF (+ Trade Registry). Real-system accounting; VAT above the threshold. Annual Declarația unică.

Payouts en crypto

USDC for services is independent-activity income at RON value on receipt; Romania separately taxes crypto gains at 10%.

Information générale uniquement — ceci n'est pas un conseil fiscal ou juridique. Les règles changent et dépendent de votre situation. Vérifiez toujours auprès d'un professionnel fiscal qualifié dans votre pays.
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