Romania

Individual - Residence

Last reviewed - 16 July 2021

A resident is a person who:

is domiciled in Romania
has the centre of vital interests in Romania
is present in Romania for a period or periods that exceed 183 days in any period of 12 consecutive months ending in the calendar year concerned, or
is a Romanian citizen working abroad as a civil servant or as an employee of the Romanian state.

Non-resident individuals who meet the condition of having the centre of vital interests in Romania are considered resident individuals starting the day they declare that the centre of vital interests is based in Romania, while non-resident individuals who are present in Romania for more than 183 days in any period of 12 consecutive months ending in the calendar year concerned become resident individuals starting the first day of arrival in Romania.