Single Tax Return 2026: Deadline of 25 May and Online Submission Only
What taxpayers need to know
The deadline of 25 May 2026 marks the final date for filing the Single Tax Return regarding income tax and social security contributions owed by individuals for income earned in 2025. Although the form is already familiar to taxpayers, each year raises new questions about who must file, which types of income must be reported, and how social contributions are calculated.
Starting this year, the focus is clearly on digitalization: the return is completed and submitted exclusively online, through the platforms made available by the National Agency for Fiscal Administration (ANAF). The online form can be accessed at:
https://www.anaf.ro/declaratii/duf.
Submission is carried out via the Private Virtual Space (SPV) or through e‑Government.ro, using a qualified electronic signature.
Who must file the Single Tax Return?
From a tax perspective, the first step is determining tax residency.
According to the Romanian Tax Code, individuals who are tax residents in Romania are required to declare income obtained from any source, both in Romania and abroad. In practice, the principle of worldwide income taxation applies.
Generally, the following individuals are considered tax residents in Romania:
- those who have their domicile in Romania;
- those whose center of vital interests is in Romania;
- those who are present in Romania for more than 183 days within any consecutive 12‑month period.
For these individuals, the reporting obligation is not limited to income earned in Romania. Dividends received from abroad, rental income from properties located outside Romania, or income from independent activities carried out abroad are, in principle, subject to declaration.
By contrast, non‑resident individuals are required to file the Single Tax Return only for income obtained from sources located in Romania.
What income must be declared?
The Single Tax Return primarily covers income for which the tax is not fully settled through withholding at source or for which social contributions must be assessed on a cumulative basis.
The most common categories include:
1. Income from independent activities
This includes income earned by sole traders (PFA), individual enterprises, liberal professions, consultancy activities, or other activities carried out independently. Taxation may be applied under the real system or, where applicable, based on income norms.
2. Income from the leasing of assets
Rental income from the leasing of real estate, including tourist rentals. Even if income tax may be withheld at source in certain cases, the health contribution must be assessed depending on the annual threshold.
3. Investment income
Dividends, interest, capital gains from the transfer of securities, cryptocurrency transactions, or other financial instruments. Even where intermediaries are Romanian residents and the tax is withheld at source, exceeding the annual threshold may generate additional health contribution (CASS) obligations.
4. Foreign‑source income
For Romanian tax residents, this includes foreign dividends, interest, rental income from assets located abroad, or independent activities carried out outside Romania.
If such income has already been taxed abroad, the foreign tax credit mechanism may be applied, within the limit of the tax due in Romania and in accordance with applicable double taxation treaties.
Social security contributions: the threshold makes the difference
A key element in completing the Single Tax Return is verifying the annual thresholds applicable to social security contributions.
The pension contribution (CAS) is generally due if income from independent activities and/or intellectual property rights exceeds the statutory threshold determined by reference to the gross minimum wage.
For income from independent activities (PFA, liberal professions, etc.), 2025 operates under a different mechanism compared to other income categories. If the annual net income exceeds the threshold of 6 gross minimum wages, the health insurance contribution (CASS) becomes due. However, the calculation base is not fixed but falls within a range between 6 and 60 gross minimum wages, depending on the level of income earned. It should be noted that the maximum threshold increases to 72 gross minimum wages starting with income earned in 2026.
For other categories of income (rentals, investments, other sources), the mechanism remains unchanged: the health contribution becomes due if the total of these incomes exceeds one of the three thresholds: 6 / 12 / 24 gross minimum wages. In this case, the contribution is not calculated on the actual income earned, but on the applicable statutory threshold.
From practical experience, many cases of non‑compliance arise precisely from failing to perform a cumulative analysis of income. Even if each source of income appears modest individually, exceeding the annual threshold may generate additional tax liabilities.
The analysis is carried out separately for income from independent activities (PFA/PFI) and for the other income categories, and the contributions are also owed separately. Thus, an individual who earns income from a PFA and, at the same time, income from other sources (dividends, interest, rents, etc., above the threshold) will owe the health contribution both for the PFA and for the other aggregated income. If the individual is also an employee, they will pay CASS on salary income as well, resulting in the health contribution being paid three times in practice.
As regards CAS, the situation is simpler, as this contribution is not due for the category of “other income”.
Deadline and consequences
The date of 25 May 2026 represents both the filing deadline and the payment deadline for the income tax and social security contributions due.
Failure to comply with the deadline may result in:
- administrative fines;
- late‑payment interest and penalties;
- risks of subsequent adjustments following tax audits.
By a Government Emergency Ordinance approved on 24 February 2026, a 3% bonus on the income tax due by individuals for income earned in 2025 was introduced. The bonus does not apply to social security contributions (CAS and CASS).
The measure is presented as a tool to encourage voluntary compliance and early payment of tax obligations, in a context in which the authorities aim to improve filing discipline and collection efficiency.
The incentive is granted provided that the income tax and the related social contributions are fully paid, by payment and/or offset, and that the Single Tax Return is filed by 15 April 2026. The bonus is calculated by the taxpayer, shown separately in the Single Tax Return, and reduces the income tax payable, subject to subsequent verification by the tax authorities. Taxpayers who did not initially apply the bonus may still benefit from it by filing an amended return within the same deadline.
Practical recommendation
In a context where more and more taxpayers earn income from diverse sources—international investments, digital platforms, cross‑border independent activities—the Single Tax Return should be viewed not merely as an administrative formality, but as an annual exercise in tax compliance.
Correctly determining tax residency, identifying all sources of income, and verifying the applicable thresholds for social contributions are essential steps in avoiding tax risks.
In other words, 25 May 2026 (or even 15 April 2026, to benefit from the bonus) is not just a date in the calendar, but the moment when the tax situation for the previous year must be put in order. And in the era of digitalization, it all starts online on the ANAF platform.
Article written by Radu Derscariu, Payroll Director– Nowium Tax&Finance
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