How to Use the Romanian Rental Income Tax Report (Declarația Unică 212) in RentPackage
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1. What is Declarația Unică 212?
The Declarația Unică (Single Declaration) is an annual income tax form mandated by the Romanian Tax Authority ANAF. Landlords must declare rental income from the previous year by May 25th each year.
The report in RentPackage automatically calculates for each lease:
- Venitul brut (Gross Rent)：Total rental income for the year
- Deductible Expenses (Estimated Expenses)：Gross Rent × 20% (Fixed Rate)
- Annual Net Income (Net Income)：Gross Rent - Estimated Expenses
- Tax (Income Tax Due)：Net Income × 10%
Income Tax Due = (Gross Rent × 80%) × 10% = Gross Rent × 8%
2. Open Report
Please follow these steps to open the report:
- Click on the left menu [ Report ]
- Click on the sub-menu [ Report ]
- Select [ Declarația Unică 212 ] from the "Report Type" dropdown
- Select [ Fiscal Year ]
- Select [ Company / Owner ]
- Click [ Next ] to proceed to tax rate settings
3. Set Tax Rate Parameters
After proceeding to the next step, you can set the following parameters:
- Flat expense rate ：Default is 20%, meaning 20% of gross rent can be deducted as expenses.
- Income tax rate ：Default is 10%, applicable to net income.
After confirming the parameters, click [ Generate Report ].
4. Summary Block Description
The top of the report shows the total for the selected year:
| Field | Romanian | Description |
|---|---|---|
| Total Gross Rent | Venitul brut | Total annual rental income from all contracts |
| Estimated Expenses | Cheltuieli deductibile | Gross Rent × 20% (fixed deduction) |
| Total Net Income | Venit net anual | Gross Rent - Estimated Expenses |
| Payable Income Tax | Impozit pe venitul net anual | Net Income × 10% |
5. Contract Details Description
Details are shown below the summary block in the hierarchy of [ Property → Unit → Lease ]:
- Property (Clădirea)：e.g., Clădirea A, Clădirea U
- Unit Number：e.g., 102, 103, 104
- Lease：Displays tenant name, address, lease start and end dates
Each lease will show the following information:
- Tenant Name
- Address set at signing
- Lease Start Date
- Lease End Date/Move-out Date (if on month-to-month and billing cycle not generated, displays 'Contract pe perioadă nedeterminată')
- Total Gross Rent for Contract
- Total Estimated Expenses for Contract
- Total Net Income for Contract
- Income Tax Due for Contract
6. Expand Billing Period Details
Click the expand arrow on the left of the contract row to view [ periodic financial details ] for the year:
Upon expansion, displays:
- Billing Period Name：e.g., '2026-01 Ciclul de facturare a chiriei' (January 2026 Rent Billing Cycle)
- Amount：Rental Income for the Period
7. Notes
The following disclaimer is shown at the bottom of the report, please read carefully:
- This report is a tool for preparing rental tax data estimates, based on 2026 regulations. It provides reference figures for income tax on general long-term rentals, excluding CASS, withholding tax, currency conversion, and other income items. It does not constitute tax advice. For actual filing, refer to ANAF's current regulations and consult a licensed tax specialist.
- This report calculates based on rental periods already generated in the system. Future rental periods not yet generated for non-fixed term contracts are not included. Verify after periods are generated.
- This report excludes draft and discarded periods. Verify after confirming related periods.
- If the contract is settled, the move-out date is considered the contract end date.
About CASS (Health Insurance Fee)
This report calculates only income tax, [ excluding CASS Health Insurance Fee ]. If your annual net income exceeds 6 minimum wages (approximately 24,300 Lei in 2025), you must pay CASS separately. CASS calculation brackets are as follows:
| Annual Net Income Range | CASS Calculation Base | CASS Amount (10%) |
|---|---|---|
| 6-12 Minimum Wages | 6 minimum wages | Approx. 2,430 RON |
| 12-24 minimum wages | 12 minimum wages | Approx. 4,860 RON |
| Over 24 minimum wages | 24 minimum wages (cap) | Approx. 9,720 RON |
About Contract Registration (C168)
According to Romanian regulations, lease contracts must be registered with ANAF within 30 days of signing (Form C168). Ensure your contract is registered to avoid penalties.