What the guidance taxes
ANAF’s September 2025 guidance says online gambling tax is calculated and withheld on each transfer from the gaming account to a bank or similar account. That is different from simply applying a percentage to your annual net gambling profit.
The published bands
| Gross amount transferred | Published withholding calculation |
|---|---|
| Up to 10,000.00 lei inclusive | 4% of the amount. |
| Above 10,000.00 lei, up to 66,750.00 lei inclusive | 400.00 lei plus 20% of the amount exceeding 10,000.00 lei. |
| Above 66,750.00 lei | 11,750.00 lei plus 40% of the amount exceeding 66,750.00 lei. |
Source: ANAF, page 1. Amounts are in Romanian lei (RON). Compare the gross transfer, tax withheld and net payment on your account statement; ask the operator to explain any difference.
Online and physical games can differ
Do not transfer a tax allowance or treatment for a physical casino game to an online withdrawal. The ANAF document addresses distinct categories. Residency, cross-border circumstances and later amendments can also affect the answer.
Operator licence fees and business taxes are separate from a player’s withholding. This guide does not advise operators on their tax obligations.
Keep a usable payment record
- Record the gross withdrawal, withholding and amount received.
- Retain dated account statements and the operator’s tax explanation.
- Ask ANAF or a qualified adviser about unusual residence or cross-border circumstances.
For the payment process itself, see deposit and withdrawal checks. For a disputed transaction, use the complaint guide.
Sources & review notes
Follow the references below to read the official material. A source-check date is separate from a law’s effective date or a licence’s validity period. Read how we use official sources.
- ANAF: Online gambling income: ANAF guidance — Pages 1–2; rates effective 1 August 2025