Renting Rooms In Romania by Booking/Airbnb?

Renting out rooms to tourists remains an attractive venture for homeowners, but it can no longer be approached haphazardly from a tax perspective. In 2026, the regulations are clearer than in previous years, yet several complexities remain:
the distinction between 1–7 rooms versus over 7 rooms,
the treatment of platform commissions,
health insurance contributions (CASS),
the obligation to file the Single Declaration,
and potential VAT implications.

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Sursa: MBV Tax Expert