Romanian Tax Residency for International Assignees in 2026: The 183-Day Rule, ANAF Questionnaires and Payroll Obligations

Most HR teams moving people to Romania this year are focused on immigration: D/AM1 and D/AM2 visas, the WorkinRomania.gov.ro platform, and the disruption that followed the recent court suspension of D/AM2 flows. Tax residency gets less attention, but it often carries the larger financial exposure. Under the Romanian Fiscal Code, an assignee who crosses the 183-day threshold can become a Romanian tax resident from their first day of arrival, which means worldwide income for that period may be taxable in Romania.

The rules themselves have not changed much, but the stakes have grown. Romania's flat 10% income tax is paired with employee social contributions of 25% for pensions (CAS) and 10% for health (CASS). The 2026 fiscal package also raised dividend tax from 10% to 16%. For assignees who keep investments or rental income at home, how residency is classified now affects much more than salary.

This guide covers how Romania decides tax residency, what the ANAF questionnaires require, how double tax treaties apply, and the payroll obligations that follow for employers.

How Romania Determines Tax Residency

Under Article 7 of Law 227/2015 on the Fiscal Code, an individual is a Romanian tax resident if they meet any one of these tests:

• They are domiciled in Romania
• Their centre of vital interests is in Romania
• They are present in Romania for more than 183 days in any 12 consecutive months ending in the calendar year concerned
• They are a Romanian citizen working abroad as a civil servant or employee of the Romanian state

For foreign assignees, the last two tests usually matter most. Timing is the key point. According to the Fiscal Code and ANAF's residency guidelines, a non-resident who passes 183 days of presence becomes resident from the first day of arrival, not from day 184. A non-resident whose centre of vital interests moves to Romania becomes resident from the day they declare it.

What counts as the centre of vital interests

ANAF looks at both personal and economic ties. On the personal side, this includes whether a spouse, children or other dependants moved with the assignee, and whether the assignee is involved in local community, religious or cultural life. On the economic side, ANAF considers employment with a Romanian employer, business activity in Romania, Romanian property, and Romanian bank accounts and cards. Supporting factors such as a Romanian-registered car or driving licence, and which country's social security and health insurance cover the person, are taken into account only alongside these main criteria.

In practice, an assignee who relocates with their family, signs a long-term lease and opens local bank accounts can be treated as resident well before the 183-day mark.

The ANAF Residency Questionnaires

Order of the Minister of Public Finances No. 1099/2016 creates two filing obligations that assignees often miss.

On arrival

An individual whose presence in Romania exceeds 183 days in any 12-month period must file the arrival questionnaire (form Z015 in ANAF's electronic system). It is due within 30 days after the 183-day threshold is reached. Supporting documents include:

• A copy of a valid passport
• A copy of the Romanian residence permit or tax registration certificate
• Proof of accommodation in Romania, whether owned, rented or otherwise available
• Where relevant, a tax residence certificate from the home country, with a certified Romanian translation

ANAF then has 30 days to tell the individual whether they have full tax liability in Romania or are taxed only on Romanian-source income.

On departure

An assignee leaving Romania for more than 183 days in a 12-month period must file the departure questionnaire (form Z017) 30 days before leaving. ANAF responds within 15 days. Late filing of either questionnaire is a minor offence, with a fine of RON 50 to RON 100 under the Fiscal Procedure Code, and it is also recorded in the taxpayer's fiscal record. The fine is small, but an incomplete file can lead to a much more expensive residency outcome.

Double Tax Treaties and the Tie-Breaker Test

If an assignee is resident in both Romania and a treaty country, the treaty decides. ANAF follows the OECD Model Convention tie-breaker order: permanent home, then centre of vital interests, then habitual abode, then nationality. If none of these resolves the question, the two tax authorities settle it through the mutual agreement procedure.

The home-country tax residence certificate is the most important document. According to ANAF's guidelines, a non-resident who cannot prove residence in a treaty state, or who is resident in a country with no treaty with Romania, is treated as a Romanian resident once the domestic tests are met. A certificate is valid only for the year or years it covers, so multi-year assignments need a new certificate each year.

Social security works separately. Assignees from EU member states or from countries with a bilateral social security agreement may stay in their home system with an A1 or equivalent certificate. Where no coordination instrument applies, full Romanian contributions are generally due.

Payroll and Reporting Obligations for Employers

Who runs payroll shapes the compliance burden.

• Local employment: Where a Romanian entity employs the assignee, income tax and social contributions are withheld monthly and reported through Declaration 112, as with any other employee.
• Salary paid from abroad: KPMG's February 2026 guide notes that employment income from a non-Romanian employer must be declared and paid monthly by the 25th of the following month. The foreign employer or the Romanian host can take on this obligation for the employee.
• Host entity reporting: The Romanian company where the assignee works must file an informative declaration with the tax authorities within 30 days of the start of activity.
• Labour notification: For posted workers, the foreign employer, or in some cases the Romanian beneficiary, must notify the Labour Inspectorate no later than one working day before the first day of work in Romania.

Salary received from a foreign employer for work done outside Romania is generally exempt, unless it is paid by or on behalf of a Romanian employer. This makes accurate day-counting and workday allocation essential for commuters and split-role executives.

Common Mistakes on Assignments

• Counting 183 days by calendar year instead of any rolling 12-month period
• Assuming residency begins on day 184, when it actually applies back to the first day of arrival
• Missing the 30-day deadline for the arrival questionnaire, or failing to renew home-country residence certificates each year
• Relocating a family and signing a long lease without considering the centre-of-vital-interests test
• Running no Romanian payroll for foreign-paid assignees, which leaves monthly tax unpaid

How Nestlers Group Supports International Assignees in Romania

Nestlers Group's Payroll and HR Compliance team manages Romanian payroll for locally employed and foreign-paid assignees. This includes monthly withholding and Declaration 112 filings, shadow payroll where salary is paid abroad, and the host-entity reporting that begins when an assignee starts work. The team also prepares and files the ANAF arrival and departure questionnaires and tracks home-country residence certificates so treaty relief is not lost.

For companies without a Romanian entity, our Employer of Record service makes Nestlers the legal employer in Romania, covering contracts, payroll, social contributions and work authorisation in one arrangement. Our Work Permit and Visa Support team handles D/AM1 and D/AM2 applications through WorkinRomania.gov.ro, and our Global Mobility and Relocation team coordinates housing, registration and settling-in. That way, the immigration timeline and the tax residency timeline are planned together from the start.

Sources: Law No. 227/2015 on the Fiscal Code, Article 7 and Article 59 (as amended); ANAF, Guidelines for Fiscal Residence of Individuals (2025 edition); Order of the Minister of Public Finances No. 1099/2016 on the residence of individuals in Romania; Law No. 207/2015 on the Fiscal Procedure Code; PwC Worldwide Tax Summaries, Romania – Individual (reviewed 30 March 2026); KPMG, Taxation of International Executives: Romania (February 2026)