Tax residence in Romania for U.S. citizens and green card holders

Romania treats you as a tax resident if any one condition is met: a domicile in Romania (the main-home address recorded in a Romanian identity card), your center of vital interests in Romania, more than 183 days in Romania in any 12 consecutive months ending in the calendar year, or work abroad as a Romanian citizen employed by the Romanian State. The United States taxes its citizens and green card holders as residents wherever they live, and other individuals under the substantial presence test (183 weighted days over three years, with at least 31 in the current year). A dual residence is resolved under Art. 3(2) of the 1973 U.S.–Romania Convention, in force since 26 February 1976: permanent home, center of vital interests (also when you have a permanent home in neither country), habitual abode, citizenship, then mutual agreement. Whatever the result, the United States keeps taxing its citizens under the saving clause (Art. 4(3)), and double taxation is relieved by credit in both countries (Art. 21).

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Free, no sign-up, about 3 minutes. Conclusion under U.S. law, compared with the law of Romania and the tax treaty.

When Romania treats you as a tax resident

The first criterion of the Fiscal Code is a domicile in Romania — the address declared as the main home and recorded in the Romanian identity card. It is a formal criterion: you keep it while living abroad until you officially establish your domicile abroad.

Even without a domicile in Romania you are resident if the centre of your vital interests — family, work, business, assets — is in Romania.

The threshold is checked over any 12 consecutive months ending in the year concerned, not only the calendar year; you must exceed 183 days (184 or more).

Romanian citizens working abroad as officials or employees of the Romanian State are resident regardless of the days spent abroad.

You have a domicile in Romania — you are a Romanian tax resident (art. 7 pct. 28(a) of the Fiscal Code) and owe tax on income from all sources, in Romania and abroad. If you have moved to a State with which Romania has a treaty, you remain resident until the date your residence changes, which you prove with the departure questionnaire and a certificate of residence from the other State (art. 59(5)).
The centre of your vital interests is in Romania — you are a Romanian tax resident (art. 7 pct. 28(b) of the Fiscal Code) and owe tax on income from all sources. The conclusion depends on ANAF's overall assessment of your personal and economic relations.
You were present in Romania for more than 183 days in a 12-month interval ending in this year — you are a Romanian tax resident (art. 7 pct. 28(c) of the Fiscal Code), taxed on income from all sources from the first day of arrival (art. 59(2^1)). If a State with which Romania has a treaty also treats you as resident, dual residence is settled under the treaty (art. 1(3)), and residence in the other State is proven with a certificate of tax residence (art. 59(6)).
You are a Romanian citizen working abroad as an official or employee of the Romanian State — you are a Romanian tax resident (art. 7 pct. 28(d) of the Fiscal Code), whatever the number of days spent abroad.

When you are a nonresident

You have no domicile in Romania, your centre of vital interests is not there and you did not exceed 183 days in 12 months — you are a non-resident. Romania taxes only your income from Romania (for example pay for work done in Romania, rent from property in Romania).
Formally you meet no residence criterion, but it is not clear where the centre of your vital interests is. ANAF may consider that it is in Romania — then you would be resident. Keep evidence of your family, home, work and assets in the other country.

Where the rules of Romania clash with U.S. tax rules

Collision: a Romanian domicile keeps you resident in Romania. Romania treats you as resident as long as your domicile — the address recorded in your Romanian identity card — is in Romania, even if you live and work in the United States; it ends only when you officially establish your domicile abroad (a Romanian passport stating a domicile abroad) or prove a change of residence with the departure questionnaire and a certificate of U.S. residence (IRS Form 6166) (art. 59(5) of the Fiscal Code). If the United States also treats you as resident (citizenship, green card or substantial presence), Art. 3(2) of the 1973 Convention decides: permanent home, centre of vital interests (also with a home in neither country), habitual abode, citizenship, then mutual agreement. A U.S. citizen remains taxable in the United States whatever the result (Art. 4(3)).
Collision: centre of vital interests in Romania. Without a Romanian domicile and with fewer than 183 days, closer personal and economic ties with Romania (family, a Romanian employer, business, real estate, bank accounts) still make you resident in Romania (art. 7 pct. 6 and pct. 28(b) of the Fiscal Code); ANAF assesses them as a whole, giving priority to personal ties. If the United States also treats you as resident, Art. 3(2) of the 1973 Convention decides; under this Convention the centre of vital interests is the next test both when you have a permanent home in both countries and when you have one in neither.
Collision: more than 183 days in Romania in any 12 months. More than 183 days in Romania in any 12 consecutive months ending in the year make you resident in Romania from the first day of arrival (art. 7 pct. 28(c), art. 59(2^1) of the Fiscal Code). Because the window is rolling, you can at the same time be a U.S. resident — typically in the year you move. A permanent home available only in the United States still makes you a U.S. resident under Art. 3(2)(a) of the Convention; Romania can then tax only Romanian-source income, such as pay for work in Romania beyond the limits of Art. 15. A U.S. citizen stays taxable in the U.S. in any case (Art. 4(3)). Within 30 days after reaching 183 days of presence, file the arrival questionnaire with ANAF (OMFP 1099/2016).

What else to know

Which treaty applies: the 1973 U.S.–Romania Convention. The Convention signed at Washington on 4 December 1973 (in force 26 February 1976, applying from 1 January 1974) is still in force; the U.S. Treasury has only announced work on an update, and the United States is not a party to the MLI. Residence is governed by Art. 3, not Art. 4: the tie-breaker in Art. 3(2) runs permanent home → centre of vital interests (also when you have a permanent home in neither country) → habitual abode → citizenship → mutual agreement. Saving clause: Art. 4(3); employment: Art. 15 (less than 183 days in the taxable year); social security payments: Art. 17; relief: Art. 21 (credit in both countries); mutual agreement: Art. 23.
Different counting periods: a rolling 12 months in Romania. The United States counts days per calendar year (the substantial presence test also weighs the two prior years); Romania treats you as resident with more than 183 days in Romania in any 12 consecutive months ending in the calendar year, counting days of arrival and departure, or with a domicile or the centre of vital interests in Romania whatever the days. The salary rule in Art. 15(2) of the 1973 Convention requires presence of less than 183 days in the taxable year. Check every 12-month window, not just the calendar year.
U.S. citizens resident in Romania: the saving clause and how double tax is relieved. Under Art. 4(3) of the 1973 Convention the United States may tax its citizens as if the Convention were not in force; Art. 4(4)(a) keeps only the articles on social security payments (17), relief (21), non-discrimination (22) and mutual agreement (23). As a Romanian resident you get a Romanian credit for U.S. income tax, limited to the Romanian tax attributable to U.S.-source income, per country and type of income (Art. 21(1); art. 131 of the Fiscal Code); the United States credits Romanian tax (Art. 21(2)). Check the U.S. foreign tax credit and exclusion rules in the U.S. section — Romania's 10% flat rate is lower than most U.S. rates, so U.S. tax often remains on top.
Working in Romania while resident in the United States. Pay for work physically done in Romania is Romanian-source income. If the United States is your treaty residence, Romania does not tax it only if all conditions of Art. 15(2) of the 1973 Convention are met: presence in Romania of less than 183 days in the taxable year; employment by a U.S. resident (or by a permanent establishment maintained in the U.S.); and pay not borne by a permanent establishment in Romania. Otherwise the Romanian payer withholds 10% income tax (plus social contributions under Romanian rules) on the pay for Romanian work days, and the United States credits the Romanian tax (Art. 21(2)).
Certificates of residence and treaty rates in Romania. To benefit from the Convention in Romania — for example a reduced withholding rate on Romanian dividends, interest or royalties — give the Romanian payer a certificate of U.S. tax residence (IRS Form 6166, requested on Form 8802); it is valid for the year(s) for which it is issued, and the Romanian rate may not exceed the treaty rate (arts 59(6) and 230(1) of the Fiscal Code). If you are resident in Romania, ANAF issues a Romanian certificate of tax residence on request (OMFP 1099/2016, art. 13(3)).
Year of the move: Romania can split the year. A person without a Romanian domicile becomes resident in Romania from the day of arrival (183-day test) or from the declared date the centre of vital interests moves, and remains resident until departure (art. 59(2), (2^1) and (4) of the Fiscal Code); a person with a Romanian domicile remains resident until the date the change of residence is proven (art. 59(5)). The United States taxes its citizens for the whole year. Where both countries treat you as resident for the same period, the Convention decides for that period.
Romanian State official posted abroad. A Romanian citizen working abroad as an official or employee of the Romanian State is resident in Romania whatever the days spent abroad (art. 7 pct. 28(d) of the Fiscal Code). If the United States also treats you as resident, check the government service article (Art. 18) of the 1973 Convention for salaries paid by the Romanian State and the tie-breaker in Art. 3(2); a U.S. citizen remains taxable in the U.S. under the saving clause.
Social security and public pensions: exempt in both countries. Under Art. 17 of the 1973 Convention, social security payments and other public pensions paid by one country to a resident of the other are exempt from tax in both countries (pensions for governmental functions fall under Art. 18). Art. 17 is excepted from the saving clause (Art. 4(4)(a)), so it also applies to U.S. citizens.
Social security: U.S.–Romania agreement effective from 1 September 2026. The U.S.–Romania social security agreement, signed on 23 March 2023, has been effective since 1 September 2026. It prevents paying contributions to both systems for the same work: self-employed persons are covered by their country of residence, and the exemption is proven with a certificate of coverage. For periods before 1 September 2026 there was no such coordination. The agreement concerns social security contributions only, not income tax.

How dual residence is resolved

If both countries treat you as a resident, Art. 3(2) of the treaty applies: Convention between the Government of the United States of America and the Government of the Socialist Republic of Romania for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income (signed at Washington on 4 December 1973). The tests are applied in order — permanent home, center of vital interests, habitual abode, nationality, and finally mutual agreement between the tax authorities. U.S. citizens remain taxable in the United States under the saving clause.

Terms you will come across in Romania

rezident fiscal: tax resident — meets at least one condition of art. 7 pct. 28 of the Fiscal Code
domiciliu: domicile — the main-home address recorded in the Romanian identity card
centrul intereselor vitale: center of vital interests — family, Romanian employer, business, real estate and bank accounts
chestionarul la sosire: arrival questionnaire, filed with ANAF within 30 days after reaching 183 days of presence
certificat de rezidență fiscală: certificate of tax residence
Declarația unică: single annual return for income tax and social contributions, due by 25 May of the following year

Questions

I am a U.S. citizen living in Romania — does the treaty stop U.S. tax?

No. Under the saving clause in Art. 4(3) of the 1973 Convention the United States may tax its citizens as if the Convention were not in force; Art. 4(4)(a) keeps only the articles on social security payments (17), relief (21), non-discrimination (22) and mutual agreement (23). Romania credits U.S. income tax up to the Romanian tax attributable to U.S.-source income, per country and type of income (Art. 21; art. 131 of the Fiscal Code), and the United States credits Romanian tax (Form 1116). Romania's flat 10% rate is lower than most U.S. rates, so U.S. tax often remains on top.

I work in Romania for a U.S. employer while my family stays in the U.S. — where is my salary taxed?

Pay for work physically done in Romania is Romanian-source income. If the United States is your treaty residence, Romania does not tax it only if you are present in Romania less than 183 days in the taxable year, your employer is a U.S. resident (or a permanent establishment maintained in the U.S.), and the pay is not borne by a permanent establishment in Romania (Art. 15(2)). Otherwise the Romanian payer withholds 10% income tax, plus social contributions, on the pay for your Romanian work days, and the United States credits the Romanian tax. Check Romania's own test as well: more than 183 days in any 12 consecutive months makes you resident there.

Is there a U.S.–Romania social security agreement?

Yes. The agreement signed on 23 March 2023 has been effective since 1 September 2026; it prevents paying contributions to both systems for the same work, and the exemption is proven with a certificate of coverage. For periods before 1 September 2026 there was no such coordination. Separately, under Art. 17 of the tax Convention social security payments and other public pensions paid by one country to a resident of the other are exempt in both countries, and this applies to U.S. citizens too.

Sources

Legislation and official guidance

art. 7 pct. 28 of the Fiscal Code (Codul fiscal, Law No. 227/2015) — A resident individual is any person who meets at least one of these conditions: (a) has a domicile in Romania; (b) the centre of vital interests is located in Romania; (c) is present in Romania for one or more periods exceeding in total 183 days in any interval of 12 consecutive months ending in the calendar year concerned; (d) is a Romanian citizen working abroad as an official or employee of Romania in a foreign State.
arts 87 and 91 of the Civil Code (Law No. 287/2009) — An individual's domicile is where he or she declares the main home to be (art. 87); domicile and residence are proven by the entries in the identity card (art. 91(1)). The residence is the place of the secondary home (art. 88).
art. 34 of Law No. 248/2005 on the free movement of Romanian citizens abroad — A Romanian citizen who has established a domicile abroad may request an ordinary passport stating the State of domicile; on return to Romania the mention of the domicile abroad is cancelled (art. 36).
art. 7 pct. 6 of the Fiscal Code — The centre of vital interests is the place with which a person's personal and economic relations are closer. Personal relations: the family (spouse, children, dependants), membership of charitable or religious organisations, cultural activities. Economic relations: employment with a Romanian employer, business activity in Romania, real estate and bank accounts in Romania, etc.
ANAF — Cluj Regional Directorate, information note on the tax residence of individuals (18.06.2026) — Residence exists if at least one of the four conditions is met; the centre of vital interests is assessed as a whole, with priority for personal relations; the 183-day threshold is checked over any rolling 12-month interval ending in the year concerned, the days of arrival and departure usually being counted.
art. 59(2), (2^1) and (3) of the Fiscal Code — A non-resident who becomes resident through the centre of vital interests (art. 7 pct. 28(b)) owes tax on income from all sources from the first day on which he or she declares that it is in Romania (para. 2); one who becomes resident by exceeding 183 days (point (c)) — from the first day of arrival in Romania (para. 2^1). Para. 3: persons who prove that they are residents of a State with which Romania has an applicable double tax treaty are excepted from para. 2.
art. 59(1) of the Fiscal Code — Income tax applies to: Romanian residents with a domicile in Romania — on income from any source, in and outside Romania; other residents — on income from any source from the date they become resident; non-residents — only on income from Romania (permanent establishment, dependent activity in Romania, other income from Romania).
art. 59(5) of the Fiscal Code — A Romanian resident with a domicile in Romania who proves a change of residence to a State with which Romania has a double tax treaty continues to owe tax on income from all sources until the date of the change; he or she files the departure questionnaire 30 days in advance and proves tax residence in the other State.
art. 1(3) of the Fiscal Code — Where a provision of the Fiscal Code conflicts with a provision of a treaty to which Romania is a party, the treaty provision applies.
art. 59(6) of the Fiscal Code — Residents of States with which Romania has treaties prove their tax residence with a certificate of residence issued by the competent tax authority of the foreign State (or another authority empowered to certify residence); the certificate is valid for the year(s) for which it is issued.
Order of the Minister of Public Finance No. 1099/2016 (Official Gazette No. 577 of 29.07.2016) — Approves the arrival questionnaire (annex 1), the departure questionnaire (annex 2) and ANAF's notifications (annexes 3 and 4). Arrival questionnaire: within 30 days after 183 days of presence are reached (art. 14); departure: 30 days in advance (art. 19); ANAF answers within 30 and 15 days respectively. Order of criteria for dual residence: domicile/permanent home, centre of vital interests, habitual abode, nationality, mutual agreement procedure (art. 9), with the OECD Commentary on Article 4 (art. 10). Certificate of residence on request (art. 13(3)).
art. 7 pct. 27 of the Fiscal Code — A non-resident individual is one who does not meet the conditions of point 28, as well as a foreign citizen with diplomatic or consular status in Romania, a foreign official or employee of an international body registered in Romania or of a foreign State in Romania, and their family members.
Art. 3(2) of the U.S.–Romania Convention (1973)
Art. 4(3)–(4) of the 1973 Convention (saving clause)
Art. 21 of the 1973 Convention (relief from double taxation)
§ 7701(b)(3)(A); Treas. Reg. § 301.7701(b)-1(c)
Art. 15(2) of the 1973 Convention (dependent personal services)
IRS — Form 6166, Certification of U.S. tax residency
art. 131 of the Fiscal Code — The foreign tax credit or exemption is granted if the treaty concluded by Romania with the State where the tax was paid applies, the tax was actually paid (proof: a document of the foreign authority or the payer) and the income falls within a category of art. 61. The credit may not exceed the Romanian tax on the foreign income and is computed per country and per type of income; foreign currency is converted at the annual average rate of the National Bank of Romania. Income exempt under a treaty is declared in the single return.
art. 230(1) and (7) of the Fiscal Code — For a resident of a State with which Romania has a treaty, the rate of tax on income derived from Romania may not exceed the treaty rate; the more favourable rate applies. The questionnaires for establishing tax residence on arrival in and departure from Romania are set by norms (Orders of the Minister of Public Finance Nos 583/2016 and 1099/2016).
Art. 18 of the 1973 Convention (governmental functions)
Art. 17 of the 1973 Convention (social security payments)
SSA — U.S. international social security agreements (status)
SSA — U.S.–Romania Social Security Agreement (pamphlet)
art. 64(1) of the Fiscal Code — The income tax rate is 10% for income from independent activities, salaries, letting of property, investments, pensions, agricultural activities, prizes and other sources, except the rates expressly provided in Title IV.
art. 97(7) of the Fiscal Code — Income in the form of dividends is taxed at 16% of its amount, the tax being final.
art. 138(a) and art. 156 of the Fiscal Code — Pension contribution (CAS) — 25%; health contribution (CASS) — 10%, for employees and other persons liable under the law.
art. 130 of the Fiscal Code — Residents owe tax on foreign income, determined under the rules of each category of income; foreign pensions have a special regime (para. 2^1); foreign income of a kind that is non-taxable/exempt in Romania gets the same treatment (para. 3); income is declared in the single return by the deadline of art. 122(3), and the tax is computed and paid by the same deadline, taking account of the treaty method (para. 4).
art. 122(3) of the Fiscal Code — The single return on income tax and social contributions is filed for each tax year by 25 May inclusive of the year following the year in which the income was derived.
Art. 3(2)(a) of the 1973 Convention — An individual who is a resident of both States is deemed a resident of the State in which he maintains his permanent home; if he has a permanent home in both States or in neither, he is deemed a resident of the State with which his personal and economic relations are closest (centre of vital interests).
Art. 3(1) of the 1973 Convention — Residence of an individual is determined by each State's domestic law; Art. 3(2) resolves cases in which both States treat the individual as resident.
Art. 3(2)(b) of the 1973 Convention — If the State in which the individual has his centre of vital interests cannot be determined, he is deemed a resident of the State in which he has an habitual abode.
Art. 3(2)(c)–(d) of the 1973 Convention — If he has an habitual abode in both States or in neither, he is deemed a resident of the State of which he is a citizen; if he is a citizen of both States or of neither, the competent authorities settle the question by mutual agreement.

Updated 2026-11-04. The result is for information only and is not tax or legal advice. Tax authorities and courts may interpret the rules differently, including because of circumstances not covered here, and the law changes. Consult a qualified adviser before making decisions.

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