Tax revenue from rents

National Tax Administration from Romania (ANAF) includes the amounts derived from the rental contracts within the category of incomes obtained from self-employment. Exceptions are contracts to lease agricultural goods. According to the Fiscal Code, are treated as income from rents all income, in cash and / or in kind, resulted from the giving up of the use of movable and immovable property acquired by the owner, beneficial owner or other legal owner.

On the charge, there will be:

• tax net income, the rate of 16% – compared with 12% share of the gross income from property disposal use;
• tax net income, the rate of 5.5% CASS – like any income derived from independent activities

Regarding the taxation, the person who derives income from property disposal use has the obligation to fill in, until the 15 of May next year, the form 200 “Declaration on income made”, code 14.13.01.13.

National Tax Administration from Romania (ANAF) includes the amounts derived from the rental contracts within the category of incomes obtained from self-employment. Exceptions are contracts to lease agricultural goods. According to the Fiscal Code, are treated as income from rents all income, in cash and / or in kind, resulted from the giving up of the use of movable and immovable property acquired by the owner, beneficial owner or other legal owner.

On the charge, there will be:

• tax net income, the rate of 16% – compared with 12% share of the gross income from property disposal use;
• tax net income, the rate of 5.5% CASS – like any income derived from independent activities

Regarding the taxation, the person who derives income from property disposal use has the obligation to fill in, until the 15 of May next year, the form 200 “Declaration on income made”, code 14.13.01.13.