Romania Introduces Tiered Gambling Winnings Tax Structure

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Altay Celikkaya

Content Manager

Updated: 04/08/26

Reading Time: 3 minutes

Romania has introduced a three-tier tax structure for gambling winnings, replacing the previous entry rate and increasing deductions across the income bands. The structure was enacted through Law No. 141/2025 as part of a wider fiscal package approved in Bucharest and has applied since 1 August 2025. Licensed operators are responsible for calculating and withholding the tax at source. The measure affects payment processes, player communications, and the accuracy of Romania-facing compliance content.

Romanian flag above a blue-toned Bucharest skyline, accompanied by “Tax Reform” text and an ascending tier graphic.

Regulation & Compliance

What Romania’s New Tax Structure Means for the Market

The revised structure raises the entry rate and applies progressively higher deductions to larger amounts. The main points for operators, suppliers, and affiliates are:

Law No. 141/2025 brought the current gambling-income bands into force on 1 August 2025.
Income up to RON10,000 is taxed at 4%, while the 20% and 40% rates apply progressively above set thresholds.
For remote gambling, tax is calculated and withheld when money is transferred from a player’s gaming account.
Operators must reflect the structure accurately across withdrawal systems, transaction records and player communications.

Legislation Establishes Three Progressive Tax Bands

Romania published Law No. 141/2025 in its Official Gazette on 25 July 2025. The legislation states that the relevant fiscal amendments entered into force on 1 August 2025. Contemporaneous tax guidance published by major professional-services firms in July 2025 also recorded the same implementation date.

The law established the following structure for gross gambling income:

Gross gambling income	Tax due
Up to RON10,000	4%
RON10,001–RON66,750	RON400 plus 20% of the amount above RON10,000
Above RON66,750	RON11,750 plus 40% of the amount above RON66,750

The upper percentages are marginal rates. They apply only to the part of the income above the relevant threshold, rather than to the entire amount. Presenting the bands as flat rates would therefore overstate the deduction faced by a player.

Law No. 141/2025 also increased the authorisation tax for Class 1 remote gambling to 30% of gross gaming revenue, subject to a minimum annual payment of €480,000. That operator-level charge is separate from the tax withheld from gambling income.

Withholding Rules Remain an Operational Requirement

For online gambling, Romania applies the tax to each transfer from the gaming platform account into a bank account or similar payment account. The operator calculates the amount, withholds it at source, and pays it to the state budget.

The 2026 relevance is therefore operational continuity. Operators need consistent calculations across payment methods, reliable transaction records, and clear explanations on withdrawal pages and customer-support channels. Any materials that still refer to the previous 3% entry rate are out of date, while materials describing the bands as new from August 2026 would also be inaccurate.

The clarification comes as Romania’s gambling regulator continues a wider 2026 compliance agenda covering enforcement, transaction monitoring, and player protection. In that environment, verified dates and consistent reporting are commercially relevant as well as editorially important.

Broader Reform Tightens Romania’s Gambling Framework

The revised tax structure forms part of a wider tightening of Romania’s gambling framework under the coalition government led by Prime Minister Ilie Bolojan. Regulatory oversight, local control, and consumer protection have all moved higher up the political agenda.

In February 2026, Romania adopted Emergency Ordinance No. 7/2026, giving local authorities greater control over land-based gambling. Municipalities can determine whether gambling venues may operate locally, establish permitted areas, and require additional annual authorisation. These measures are separate from the tax on gambling winnings but increase the regulatory obligations facing operators across the market.

Further proposals have included raising the minimum gambling age from 18 to 21 and strengthening oversight of the National Office for Gambling. These measures should still be described as proposals unless and until they receive parliamentary approval. Operators should therefore monitor both national legislation and municipal decisions as Romania’s regulatory framework continues to develop.