Hello, cool people! If you've been thinking about turning your apartment into a small hotel rental business, or maybe you already do, but are a little confused about taxes, you've come to the right place!

I understand that tax terms can sometimes seem like a tangled jungle, but fear not, I'm here to guide you step by step. Let's see together how things stand with taxation in 2025 for this activity.

Income norms: your friend or foe?

First of all, you should know that the tax on hotel rental income is calculated based on certain income norms.

What does this mean? Well, ANAF (National Tax Administration Authority) establishes fixed income amounts, valid for each type of activity and geographical area. These rules are updated every year, so it's important to stay up to date with the latest news.

• The good thing is that you don't have to worry about complicated calculations. It simply applies a percentage of 10% to the income norm established for you.

What are the income norms in 2025?

Here are the annual income norms for 2025, depending on the type of locality:

• Tourist resorts of national interest (except the Black Sea coast): 13,500 lei/room
• Tourist resorts of local interest (except the Black Sea coast): 8,500 lei/room
• Spa, climatic and balneoclimatic resorts (except the Black Sea coast): 19,000 lei/room
• Localities in the Danube Delta and on the Black Sea coast:Summer tourist season (May 1 - September 30): 19,000 lei/room
• Off season: 6,500 lei/room
• Other types of localities: 11,000 lei/room

Example:

• If you live in a tourist resort of national interest and rent a room, the annual tax will be 1,350 lei (10% of 13,500 lei).
• If you live in other localities (Timișoara, Arad) that are not located in any of the types of resorts mentioned above, and you rent a room, the annual tax will be 1,100 lei (10% of 11,000 lei)

How many rooms can I rent and what does "rental for tourist purposes" mean?

According to the law, you can rent out between one and 5 rooms in your home, regardless of the number of homes you have. It is important to note that renting for tourist purposes means offering the possibility of staying for a period of at least 24 hours and a maximum of 30 days in a calendar year, to any person traveling for tourist purposes outside their usual living environment.

How is the number of rooms you "rent as a hotel" determined?

According to the law, Hosts offering apartments and other accommodation for rent as a hotel are required to obtain a printed classification certificate from the Ministry of Economy, Entrepreneurship and Tourism (MEAT) for the accommodation unit. 

This classification certificate also determines the number of rooms through which the accommodation unit is promoted and will subsequently pay the tax to Anaf. You will also have to submit the Accommodation Capacity form together with the single declaration for income from hotel rental in the previous year.

The certificate must be displayed in the main lobby of the accommodation and in the kitchen (if any), in a place visible to guests.

The classification certificate can be obtained from Ministry of Economy, Entrepreneurship and Tourism, and the application form, together with the required documents, can be sent by email or by post to the Registry of the Ministry of Entrepreneurship and Tourism. There is no fee for this procedure.

As you have seen, hotel rentals can be an interesting source of income, but you also have to be careful about tax aspects. We talked about income tax, but we must not forget about the social health insurance contribution, i.e. CASS.

CASS: when and how much is paid?

The CASS contribution is mandatory for individuals who earn income from independent activities, such as hotel rentals. But don't worry, not everyone pays CASS! There is an income threshold below which this contribution is not due.

CASS thresholds in 2025: how are things?

According to available information, in 2025, if your hotel rental income exceeds certain ceilings, you will be required to pay CASS. These ceilings are set according to the gross minimum wage per country, which is updated annually.

How is CASS calculated?

The CASS calculation is quite simple. A percentage of 10% is applied to the calculation base, which is represented by the gross income earned.

CASS thresholds in 2025: how are things?

According to available information, in 2025, if your hotel rental income exceeds certain ceilings, you will be required to pay CASS. These ceilings are set according to the gross minimum wage per country, which is updated annually.

Specifically, what are these thresholds?

According to the Tax Code, the calculation basis of CASS is the income chosen by the taxpayer, but it cannot be lower than:

• 6 gross minimum wages per country, in the case of incomes between 6 and 12 gross minimum wages per country; 
• 12 gross minimum wages per country, in the case of incomes between 12 and 24 gross minimum wages per country; 
• 24 gross minimum wages per country, in the case of income earned at least equal to 24 gross minimum wages per country.

What is the gross minimum wage in 2025?

From the available information, the gross minimum wage in the country in 2025 is 4,050 lei.

Example:

1. Income below 6 minimum wages: Let's assume that your gross annual income from hotel rental is 20,000 lei. 6 gross minimum wages are 24,300 lei (6 x 4,050 lei). Since the income is less than 24,300 lei, you are not required to pay CASS.
2. Income between 6 and 12 minimum wages: Let's assume that the income is 30,000 lei. The calculation base will be between the annual incomes of 24,300 lei and 48,600 lei (6 x 4,050 lei), and the CASS will be 2,430 lei.
3. Income between 12 and 24 minimum wages: Let's assume that the income is 60,000 lei. The calculation base will be between the annual incomes of 48,600 lei and 97,200 lei (12 x 4,050 lei), and the CASS will be 4,860 lei.

To help you obtain the Classification Certificate, we recommend that you read this article where we explain step by step how to obtain it from the Ministry of Tourism.