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Repair common Windows errors and clear accumulated junk for a smoother, more stable PC - no reinstall needed.Free scan · no reinstallA Romanian crypto tax app should attach each rule to the date the gain was obtained, not to the date the app was built, the date the rule was published, or the date the user files. For individuals, the rule that applies to virtual-currency transfer gains obtained from 1 January 2026 is the 16% rate and gain formula in Law 239/2025. Reporting by crypto-asset service providers is a separate regime under OUG 71/2025 and belongs in its own module. Keeping these apart, and keeping each rule version tied to its own dates, is what lets the app recompute an earlier year without silently applying today’s rule.
What applies to individual gains from 1 January 2026
Law 239/2025 amended the Fiscal Code’s treatment of income from virtual-currency transfers. For gains obtained from 1 January 2026, an individual calculates the income tax through the single return (Declarația unică) at 16% of the gain. The statute defines the gain as the positive difference between the sale price and the acquisition price, including direct transaction costs. The official text is published on the Portal Legislativ entry for Law 239/2025.
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The gain formula, step by step
- Record the sale price of each disposal.
- Record the acquisition price of the units disposed of.
- Record the direct transaction costs attached to that transaction as separate fields.
- Compute the gain as the positive difference between sale price and acquisition price, including those direct costs. The statutory wording says the costs are included; how they are combined with the two prices should follow the statute’s text exactly, so keep each cost traceable rather than netting it silently.
- Apply 16% to a positive gain. A negative result is not a taxable gain under this formula.
The 200 lei and 600 lei threshold
The statute contains a threshold under which a small gain is not taxed. It is conditional, not a general allowance, and both conditions have to hold together:
| Condition | Limit in Law 239/2025 | Scope |
|---|---|---|
| Gain on a single transaction | Below 200 lei | Each transaction |
| Total gains in the fiscal year | Not above 600 lei | Full fiscal year, all transactions |
| Result | Not taxed only when both conditions are met | Tested per fiscal year |
The app should therefore evaluate the annual total for every fiscal year, not only the individual transaction that happens to be small. The statute’s operative wording, Article 116(21), reads:
“impozitul pe venit datorat se calculează de către contribuabil, pe baza Declarației unice privind impozitul pe venit și contribuțiile sociale datorate de persoanele fizice prin aplicarea cotei de 16% asupra câștigului din transferul de monedă virtuală, determinat ca diferență pozitivă între prețul de vânzare și prețul de achiziție, inclusiv costurile directe aferente tranzacției.”
In English, the provision says the individual’s income tax is calculated on the single return by applying 16% to the gain from transferring virtual currency, determined as the positive difference between sale price and acquisition price, including the direct transaction costs.
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Reporting by crypto-asset service providers is a separate regime
OUG 71/2025 amends the Fiscal Procedure Code to implement reporting and due-diligence obligations for crypto-asset service providers, linked to DAC8. It provides for automatic exchange of information for taxable periods beginning 1 January 2026. It is an obligation on covered providers. It does not set an individual’s tax rate, and it does not create a personal filing duty for a user. The Portal Legislativ entry for OUG 71/2025 and its print edition are the primary texts.
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| Aspect | Individual tax computation | Provider reporting |
|---|---|---|
| Governing act | Law 239/2025, Fiscal Code | OUG 71/2025, Fiscal Procedure Code |
| Who has the obligation | Individual taxpayer | Covered crypto-asset service provider |
| What it does | Sets a rate (16%) and a gain formula for the single return | Requires due diligence and information reporting, with automatic exchange |
| Date marker in the text | Gains obtained from 1 January 2026 | Taxable periods beginning 1 January 2026 |
| Declaration vs. information flow | Declared by the individual on the single return | Information passed between authorities |
Why the ANAF consolidation date is not your operative date
ANAF’s consolidated Fiscal Code is shown as updated on 17 December 2025. That date comes before the 1 January 2026 effective date of the crypto-gain change in Law 239/2025, so a consolidation label cannot tell you which rule governs a given gain. Store the amending law and its effective-from date as the operative reference, and treat the consolidation date as a label on the copy you checked.
Date fields to keep separate
Five different dates appear in this topic, and each does a different job. Collapsing them into one “rule date” is the most common versioning error.
| Date type | Example in this topic | What it controls in the app |
|---|---|---|
| Enactment or publication | Date shown on the Portal Legislativ entry for Law 239/2025 | Provenance and audit trail only; does not select the rule |
| Effective-from | 1 January 2026 for gains obtained under the amended rule | Start of the rule version’s validity |
| Gain or transaction date | The date the disposal produced the gain | Selects which rule version computes that gain |
| Tax period | The fiscal year used for the 600 lei annual test | Groups transactions for the annual threshold |
| Filing date | The date the user submits a return | Does not select a rule version |
The ANAF consolidation date (17 December 2025) is a sixth date that should appear only as a source label.
Data model for each rule version
Each stored rule version should carry enough metadata to be reproduced later:
- Rule identifier and a short title
- Legal source (for example, Law 239/2025) and the source URL
- Enactment or publication date, recorded from the official entry
- Effective-from date
- Effective-to date, empty while the version is current
- Covered tax period and jurisdiction (Romania)
- Subject: individual taxpayer computation, or provider reporting, never both in one record
- Verification timestamp showing when someone last checked the text against the official source
Routing a transaction to the right rule version
- Read the gain or transaction date from the record. Do not use the import date or the filing date.
- Select the individual-tax version where effective-from is on or before that date and effective-to is empty or later than it.
- Assign the transaction to its fiscal year.
- Apply the per-transaction and annual-total tests together, using the rule version selected in step 2.
- Store the rule version identifier alongside the computed result, so the calculation can be shown to the user later.
- If a user asks to recompute an earlier year, run it against the version that governed those gains. Use the latest version only after the user explicitly chooses to see a different result, and show the version change next to it.
Illustrative example
The figures below are invented to show the mechanics. They are not a statement of what any real user owes.
- A disposal in 2026 produces a gain of 1,450 lei. The per-transaction condition (below 200 lei) is not met, so the threshold treatment is unavailable and the 16% rate applies: 232 lei.
- A disposal in 2026 produces a gain of 150 lei, and the user’s total gains for that fiscal year are 450 lei. Both conditions are met, so the threshold treatment applies under the statutory wording. If the same user’s annual total were 900 lei, the annual condition would fail and the threshold would not apply.
What this article does not settle
The following points are outside the scope of the 2026 individual rule as described above. Do not infer answers to them from the figures here:
- The treatment of gains obtained before 1 January 2026. Source the version that was in force for that year from the statute itself.
- Crypto-to-crypto swaps, staking, mining, gifts, and DeFi activity. Each needs its own check against Romanian statute and ANAF guidance.
- Current filing deadlines, forms, and instructions for a given tax year. Confirm these on ANAF’s official pages for that year before showing them to a user.
- Residency edge cases and foreign-source treatment.
- Any consequence of the OUG 71/2025 reporting regime for an individual user’s own return.
Where the app needs these answers, it should show the user a clear “not yet modelled” state instead of a computed figure.
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