A Romanian bookmaker acts as the tax collector for its players. Since 1 August 2025, under art. 110 of the Fiscal Code as amended by Law 141/2025, it must withhold tax from every winnings payment, at 4% up to RON 10,000, 20% on the next band and 40% above RON 66,750. It must pay that tax to the budget by the 25th of the following month and report it on Form 205 each February. On its own profit it pays 16% corporate income tax, quarterly. The rules for online and land-based betting, which were very different in 2019, are now the same.
This article was first published in August 2019. It keeps the original structure (duties to players, then duties to the Treasury) and replaces the 2019 rules with those in force in October 2026.
Paying out winnings
The first duty is to the player: pay validated winnings to the person who presents the ticket, coupon, chip or other proof of winning, or credit the player account online. The 2019 version of this article cited a maximum of three working days. Under HG 111/2016, the payment terms for validated winnings are set in the operator’s game rules, which the ONJN Supervisory Committee approves. Whatever term the approved rules state is binding, and any change needs new approval. Our article on game rules and internal rules explains what the rules must contain.
Before paying, the operator must apply customer due diligence when a player collects winnings of at least the lei equivalent of €2,000 in one or linked operations (Law 129/2019, art. 13), and must refuse payment to minors and to self-excluded players. See our article on self-exclusion breaches for the enforcement risk.
Tax on winnings: 2019 versus 2026
The 2019 rules
In 2019 the two channels were taxed differently.
- Land-based betting was taxed by withholding at source on each winning ticket: 1% up to RON 66,750; RON 667.50 plus 16% of the excess up to RON 445,000; and RON 61,187.50 plus 25% above that.
- Online betting was not taxed at source. The operator sent each player a statement of gross winnings by the end of February, reported the same data to ANAF, and the player filed a tax return (Form 200) by 25 May. ANAF then issued a tax assessment. Operators also kept a nominal record of players winning more than RON 66,750.
That system was cumbersome for players and hard for ANAF to enforce, and it was later replaced by withholding at source for online play too.
The rules since 1 August 2025
Law 141/2025 (Monitorul Oficial no. 699 of 25 July 2025) set new bands that apply to each payment, online or land-based:
| Gross amount of the payment | Tax withheld |
|---|---|
| Up to RON 10,000 | 4% of the amount |
| RON 10,000 – 66,750 | RON 400 + 20% of the part over RON 10,000 |
| Over RON 66,750 | RON 11,750 + 40% of the part over RON 66,750 |
Two examples. A land-based ticket paying RON 50,000 bears RON 400 + 20% × 40,000 = RON 8,400, so the player receives RON 41,600. A RON 100,000 payment bears RON 11,750 + 40% × 33,250 = RON 25,050.
How the rule applies by channel:
- Land-based: the tax is calculated and withheld when the winnings are paid.
- Online: the tax is calculated and withheld when the player transfers money from the gaming account to a bank, payment or similar account. The amount withdrawn is what is taxed, not each individual bet.
The tax withheld is final. A player paid by a licensed Romanian operator has nothing more to declare on those winnings. Bands apply per payment, so splitting one payout into several smaller payments to stay in a lower band invites a challenge from ANAF.
Duties to the Treasury
Paying the withheld tax
The operator pays the tax withheld in a month to the state budget by the 25th of the following month, declaring it on the monthly return for taxes withheld at source. Late payment carries interest and penalties, and the amounts are the operator’s own debt once withheld.
Form 205
By the last day of February, the operator files Form 205, the informative return on tax withheld at source and on beneficiaries’ income, for the previous year. It lists, per player, the winnings paid and the tax withheld. ANAF uses it to cross-check the monthly payments and the players’ tax records. With final withholding on online withdrawals, the 2019 mechanism of annual player statements followed by player tax returns is no longer how online winnings are taxed.
Corporate income tax
Betting companies cannot use the micro-enterprise regime: gambling has been excluded since 1 January 2023 under GO 16/2022. They pay 16% corporate income tax under arts. 41 and 42 of the Fiscal Code. Tax is declared and paid quarterly, by the 25th of the month after each of the first three quarters, with the annual return and final payment by 25 June of the following year (Form 101). Large groups should also check the minimum turnover tax on companies with turnover above €50 million.
ONJN fees on top
Income tax is only part of the bill. A licensed operator also pays the ONJN license fee and authorization fee. For online operators (Class 1) that means a flat €300,000 annual license fee and, since 1 August 2025, an authorization fee of 30% of GGR, with a minimum of €480,000 a year, plus a €500,000 annual responsible-gambling contribution. Every monthly and annual date is in the Romania gambling compliance calendar. The full stack is on our Romania Class 1 license page.
Checklist for betting operators
- Pay validated winnings within the term in your ONJN-approved game rules.
- Run KYC from €2,000 and screen against the self-exclusion register before paying.
- Withhold winnings tax per payment (land-based) or per withdrawal (online) using the 2025 bands. Worked examples from the player’s side, in Romanian: 5 întrebări despre impozitarea veniturilor din pariuri online.
- Pay withheld tax by the 25th of the next month.
- File Form 205 by the last day of February.
- Declare and pay corporate income tax quarterly by the 25th.
- Pay ONJN license and authorization fees on time.
For background on how betting taxation evolved, see our 2020 article on taxation of sports betting organizers. Our tax team can review your withholding logic and reporting before ONJN or ANAF does.
