This guide explains the general principle, as publicly announced by the Ministry of Finance. It isn’t tax advice, and some details remain [TO BE CONFIRMED] until the implementing rules are published.
The general principle
The crypto-assets law regulates service providers, not taxation. According to public statements from the Ministry of Finance, the positive difference between the price you sell at and the price you bought a crypto-asset at is treated as personal income and taxed at the general rate of 12%. If you sell for less than you paid, the basic principle doesn’t generate taxable income on that transaction. We cover the full legal context in the law guide.
What’s still [TO BE CONFIRMED]
The detailed rules haven’t been published through separate regulations yet. What remains unclear includes: exactly how the acquisition cost is calculated when you bought the same coin in batches, at different prices; how a direct swap between two crypto-assets is treated, without passing through lei; and the exact deadline and format for declaring it. We’ll update this guide as soon as the Ministry of Finance publishes the rules.
Individuals and companies
The principle above targets individuals. For companies, gains from crypto-assets generally enter the ordinary calculation of taxable profit, alongside other income, but the exact treatment can vary depending on the company’s activity. The law itself covers the requirements for companies offering crypto services separately; you’ll find them in the law guide, in the section for companies.
What you can do in practice now
Even before the detailed rules appear, it’s worth keeping a record of every transaction: the date, the amount, and the buy and sell price, in lei or in whatever currency you paid with. The transaction exports most platforms offer can serve as a starting point. A complete record saves you time when it’s time to calculate what to declare, whatever form the final rules take.
Not tax advice
This guide describes the general principle as publicly announced, not an official interpretation and not advice for your specific situation. For the exact amount to declare, for special cases (inheritance, gifts, mining, company income), or for any concrete decision, consult an accountant or the State Tax Service.
What to remember
- Gains from selling crypto (sell price minus buy price) are taxed, for individuals, at the general rate of 12%.
- The exact way to calculate acquisition cost and the declaration deadline remain [TO BE CONFIRMED], pending the Ministry of Finance’s rules.
- This guide isn’t tax advice: for your specific situation, talk to an accountant or the State Tax Service.