Romania Tax Agency Posts Updated Guide on Taxation of Income From Renting Agricultural Assets

The Romanian National Agency for Fiscal Administration Dec. 12, 2025, posted an updated guide on the taxation of income from renting agricultural assets that are part of personal assets. Topics covered include: 1) the scope, rental agreement requirements, and calculation of rental income, including the determination of net rental income by deducting 20 percent from gross income for expenses; 2) that tax on rental income is withheld by the taxpayer at a rate of 10 percent of net income; 3) declaratory obligations of income taxpayers and various scenarios for calculating and declaring social health insurance contributions; 4) the submission of ...