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Romania · Digital Nomad Visa (DNV) · Taxes

Taxes on the Romania Digital Nomad Visa (DNV)

Partially verified Last verified June 15, 2026 Reviewed by Henry van de Vorming

Tax is the part of a move people underestimate most. Here's how Romania treats a Digital Nomad Visa (DNV) holder's income — when you become a tax resident, what happens to foreign earnings, and the official basis for each. It's information, not tax advice.

The tax position

Treatment
Foreign income exempt
Named regime
Digital nomad tax exemption (Law no. 69/2023)
Tax-residency trigger
183 days
Income threshold
€5,310/mo

How it works

Law no. 69/2023 (Official Gazette no. 265, 30 March 2023) expressly exempts digital-nomad-visa holders from Romanian income tax AND social insurance contributions on salary income earned from abroad, provided they stay in Romania no more than 183 days (single or cumulative) in any consecutive 12-month period ending in the relevant calendar year. Beyond 183 days the person becomes a Romanian tax resident and foreign income falls under standard rules (Romania levies a 10% flat personal income tax). The visa itself requires income to come from work/companies registered outside Romania. Confirmed against Noerr legal analysis citing the gazette.

When you become a tax resident

The usual trigger is time: spend more than 183 days in Romania in the relevant period and you're generally treated as a tax resident. But a day-count is rarely the whole story — having a permanent home available to you, or your family and centre of life in Romania, can make you resident sooner. Once resident, the treatment above applies to your income.

If you stay tax-resident somewhere else too, a double-taxation treaty between Romania and that country usually decides which one taxes a given slice of income — another reason to get personal advice before you move money or change residency.

Romania tax & the Digital Nomad Visa (DNV): FAQ

Romania tax & the Digital Nomad Visa (DNV): FAQ

When do I become a tax resident in Romania?

As a rule of thumb, spending more than 183 days in Romania in the relevant period makes you a tax resident — though residency can also be triggered earlier by having a permanent home or your centre of life there. The exact test is in the notes above.

Is my foreign income taxed in Romania?

Foreign-earned income is exempt from Romania income tax for holders of this route, subject to the conditions described above.

Does the Digital Nomad Visa (DNV) come with a tax break?

Effectively yes — foreign-earned income is exempt from Romania income tax for holders of this route, subject to the conditions described above. A double-tax treaty between Romania and your home country may further affect the result.

Sources