Tax residency in Romania: the 183-day rule
High confidenceReviewed in September 2026
The short answer
183days in rolling 12 months
- Window
- Rolling 12 months
- How it counts
- Any presence during the day
- Direction
- Reaching the threshold makes you resident
How the days are counted
More than 183 days in any twelve consecutive months ending in the calendar year. The day of arrival, the day of departure and any fraction of a day all count. Once you are resident, worldwide taxation starts from the first day you arrived, not from day 184.
And if you have a domicile in Romania and move to a country with no treaty, you keep paying Romanian tax on worldwide income that year and the three following ones. The count does not decide on its own.