How cryptocurrencies are taxed in Romania
In Romania, income earned from virtual currency transactions is classified as “income from other sources”, according to Article 114 of the Romanian Fiscal Code.
This means that crypto gains must be declared and taxed just like any other income.
Tax rate on crypto gains
The tax rate is 10% of the realised gain, calculated as the positive difference between the sale price and the purchase price, including any direct transaction costs.
In simple terms: if you sell your crypto for more than you bought it, you pay 10% tax on the profit.
There’s an important exception:
Gains under 200 RON per transaction are not taxed, as long as total annual gains don’t exceed 600 RON.
Taxable crypto transactions
The following crypto-related transactions are taxable in Romania:
● Crypto-to-crypto trades (for example, ETH → BTC)
● Selling crypto for fiat currency (for example, RON, EUR, USD)
● Paying with cryptocurrencies for goods or services
● Receiving cryptocurrencies as income, such as from staking, mining, interest, bonuses, or payment for services
If you receive crypto as income (for example from staking, mining, interest, bonuses, or payment for services), it is taxable at the time of receipt, based on its market value in RON. If you later sell it, you may generate an additional gain or loss.
Non-taxable transactions
The following actions are not subject to tax:
● Buying crypto with fiat
● Transferring crypto between your own wallets or exchange accounts ● Holding crypto (unrealized gains are not taxed)
Possible temporary tax exemption
There is currently a proposal for a temporary income tax exemption on certain cryptocurrency transactions made in 2025.
However, this proposal is still pending approval.
To stay updated on this potential exemption, you can check the latest updates on Romanian crypto taxation on this dedicated page.
How to declare cryptocurrencies in Romania
If you’ve earned profits from cryptocurrencies, you must declare them to ANAF (the Romanian tax authority) using the Single Tax Return (Form 212).
This form must be submitted by May 25 of the year following the one in which you earned the income.
Where to declare your gains
The Single Tax Return is completed online on the ANAF platform, in the section titled “Declarație unică privind impozitul pe venit și contribuțiile sociale datorate de persoanele fizice” (Single tax return regarding income tax and social contributions owed by individuals).
Depending on where your crypto income comes from, you must fill in one of the following sections:
● If the income was obtained in Romania:
Chapter I → Section I.1 → Subsection I.1.1 → “Other sources”
● If the income was obtained from abroad (for example, from international exchanges such as MEXC):
Chapter I → Section I.2 → Subsection I.2.1 → “Other income”
Here, you enter your total realized gain, meaning the positive difference between the selling price and the purchase price, according to the Romanian Fiscal Code.
How to report the amounts
All amounts must be declared in Romanian Leu (RON).
If your transactions were made in another currency or directly in cryptocurrencies, they must be converted at the exchange rate of the National Bank of Romania (BNR) valid on the date of each transaction.
What contributions are owed
● No pension contribution (CAS) is owed for cryptocurrency gains.
● Health insurance contribution (CASS) is owed only if your total crypto gains (together with other non-salary income, if any) reach at least 6 × the gross minimum wage in force for that year.
If your income is below this threshold, you do not have to pay CASS.
How to track your MEXC transactions for taxes
To correctly declare your cryptocurrency taxes, you need a complete history of your transactions.
On MEXC, you can easily download this data directly from your account in just a few simple steps.
How to download your transaction history
Go to MEXC Data Export and click “required for tax reporting.”
This option will take you to the page where you can download your transaction history. Once there, you can:
1. Choose the time period and the files you want to download. Each report can cover up to 540 days of data (up to the previous day).
2. Click “Export” to generate the file.
3. If you need data for other time periods, repeat the process.
The downloaded files include all purchases, sales, and transfers made through MEXC. How to use this data for taxes
After downloading the files, you can use them to calculate your tax obligations by using a crypto tax calculator designed specifically for Romania, such as our partner Divly.
Divly helps you to:
● Easily import your data from MEXC,
● calculate your gains and losses,
● and generate a tax report that’s easy to use when filling out your Single Tax Return (Declarația unică). This way, you can easily manage all your transactions and save time when declaring taxes on your cryptocurrencies traded on MEXC.
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