In 2026, property owners who rent out rooms or homes for short stays through Airbnb, Booking or other platforms need to take into account new tax and administrative rules. Law No. 239/2025 changed the tax treatment of this income, while the 7-room limit is one of the main criteria determining the applicable tax regime.
Thank you for reading this post, don't forget to subscribe!How Airbnb and Booking Income Is Taxed
For 1 to 7 rooms, the income is classified as income from the rental of property. Short-term rental means making a room available to the same person for a maximum of 30 days. The rule applies regardless of the number of properties in which the rooms are located.
Net income is determined by applying a 30% flat-rate expense deduction to gross income, while the tax is 10% of net income. Commissions withheld by platforms that facilitate bookings are not included in gross income. For 2026, the National Agency for Fiscal Administration (ANAF) confirms the application of this tax regime.
What Happens If More Than 7 Rooms Are Rented?
Starting with the tax year in which the 7-room limit is exceeded, the income falls under the category of independent activities, and the special rules provided under Article 68³ of the Romanian Tax Code apply. In this case as well, net income is determined by deducting the 30% flat-rate expense allowance.
Tourism Classification and the 7-Room Limit
Tax rules should be considered together with the requirements for tourism authorization. Order No. 948/2026 provides that individuals may apply for tourism classification for a maximum of 7 rooms and 14 accommodation places, regardless of the number of properties involved.
What Records Must Be Kept?
For income from short-term rentals, property owners must complete the Tax Records Register and keep the Accommodation Capacity Occupancy Sheet. This requirement also applies to income from independent activities related to the rental of more than 7 rooms.
In addition, starting in July 2026, individuals who are fiscally identified using their Personal Numerical Code (CNP) are not required to use the RO e-Factura system, although they may opt to use it.
Conclusion: Property owners using Airbnb or Booking should check both the number of rooms being rented and the applicable tax and tourism-related obligations. To avoid reporting or authorization errors, it is advisable to assess the specific situation before starting the activity.