Romania's 183-Day Tax Residency Rule
More than 183 days across any 12 consecutive months ending in the calendar year makes you a Romanian tax resident. Here is exactly how the count works.
Last verified: July 2026
In short: you become a Romanian tax resident if you spend more than 183 days in Romania during any 12 consecutive months ending in the calendar year in question. Any day with an overnight counts. The window is not a fixed January-to-December count, and having your domicile or centre of vital interests in Romania can trigger residency even below 183 days.
- Threshold
- More than 183 days
- Counting window
- Any 12 consecutive months
- A day counts if
- You spend the night
- Other residence tests
- Domicile, centre of vital interests
- Tax year
- Calendar year
- Legal basis
- Fiscal Code (Law 227/2015), Article 7
The rule
Romania treats you as a tax resident if you are present there for more than 183 days in total during any period of 12 consecutive months that ends in the calendar year in question. Two points decide most real cases:
- The window rolls, then anchors to the year. The 183 days are measured across any 12-month period, not a fixed 1 January to 31 December count, as long as that window ends in the calendar year being assessed. Two stays in different calendar years can combine inside one window.
- A day means an overnight. Any day you spend in Romania counts, so arrival and departure days with a night both count toward the total.
How to count it
- List every Romania trip with arrival and departure dates.
- Count each day of presence, including arrival and departure days.
- Total the days inside a single 12-month window, then slide that window across your travel history so it ends in the calendar year you are checking.
- If any qualifying 12-month window exceeds 183 days, the day-count test is met.
Example. 100 days in Romania from October to December, then 100 more from February to May.
No single calendar year hits 183. But both stays sit in the same 12-month window (October to the following October) and total 200 days, so the test is met.
Beyond the day count
The 183-day count is one route in, not the only one. Under the Fiscal Code, Romania can also treat you as resident if you have your domicile in Romania or if your centre of vital interests is located there, regardless of the day total. And if another country also claims you, a double-tax treaty decides residency through tie-breaker rules such as permanent home and centre of vital interests. Individuals arriving in or leaving Romania are generally required to file a tax-residence questionnaire with the authorities.
Official source: Article 7, point 28 (definition of resident individual) of Romania's Fiscal Code (Codul fiscal, Law 227/2015), on the Agenția Națională de Administrare Fiscală (ANAF) legislation portal.
AtlasDays tracks Romania's 183-day rule automatically
Log your trips once. AtlasDays counts every 12-month window for you, privately on your iPhone, and warns you before you cross 183 days.
Get AtlasDays on the App StoreFAQ
How many days can you stay in Romania without becoming a tax resident?
Up to 183 days across any 12 consecutive months ending in the calendar year. Cross more than 183 in a qualifying window and the day-count test is met.
Is the 183-day rule based on the calendar year?
Not exactly. It uses any 12 consecutive months that end in the calendar year in question, so a stay split across two years can still cross the line.
Can you be resident with fewer than 183 days?
Yes, through the domicile or centre of vital interests tests if either is located in Romania.