Romania Gaming Licence Tax 2026: Rates & Fees Explained
The Romania gaming licence tax centres on a 30 percent charge on gross gaming revenue, with a floor of 480,000 EUR a year. Law 141/2025 raised that rate from the old 21 percent, so operators now face one of the higher gaming tax burdens in the EU. This guide sets out what a licensed online operator actually pays. It covers the GGR tax and the fixed annual charges that sit beside it. It also sets out the 16 percent corporate profit tax on a Romanian permanent establishment, plus the tax operators withhold from player winnings.
Key facts
- Regulator: ONJN, the National Office for Gambling (Oficiul National pentru Jocuri de Noroc)
- Online GGR tax: 30 percent of gross gaming revenue, minimum 480,000 EUR a year (raised from 21 percent by Law 141/2025)
- Annual Class I licence fee: 300,000 EUR, flat, regardless of turnover
- Responsible gambling contribution: 500,000 EUR a year for Class I online operators
- Player winnings tax: tiered withholding from 4 percent to 40 percent, effective 1 August 2026
- Scope: an ONJN licence covers players located in Romania; it does not grant access to any other national market
How the Romania gaming licence tax works today
The core of the Romania gaming licence tax is a 30 percent charge on gross gaming revenue. Gross gaming revenue, or GGR, is player stakes minus the winnings paid out. So the tax falls on what the operator keeps, not on turnover and not on profit. The ONJN sets the rate, and a minimum charge of 480,000 EUR a year applies even to a small operator. Every holder of a Class I online licence pays it, and the same rate runs across each Romania online gaming licence.
Law 141/2025 lifted the rate from 21 percent to 30 percent in 2025. The change was part of a wider fiscal package aimed at Romania’s budget deficit. Because the figure sits in statute, it does not shift by negotiation with the regulator. For most operators, the GGR tax is the single largest recurring cost of holding the licence.
The full Romania gaming tax stack
The GGR tax is only one layer. An operator carries several separate charges at the same time, and reading them as a single stack shows the real annual cost. The table below lists the recurring taxes and fixed contributions a Class I online operator owes. You can read how these sit alongside the setup costs in our full Romania licence fee breakdown.
| Charge | Rate or amount | Basis |
|---|---|---|
| GGR tax | 30% of GGR, min 480,000 EUR/year | Gross gaming revenue |
| Annual licence fee | 300,000 EUR/year | Flat, per Class I licence |
| Responsible gambling fund | 500,000 EUR/year | Flat, per Class I operator |
| Participation fee tax | 2% monthly | Participation fees collected |
| Advertising tax | 5% | Value of advertising contracts |
| Cultural fund contribution | 0.5% | Gross gaming revenue |
So the fixed annual charges alone reach 800,000 EUR before a single tax on revenue applies. For a mid-sized operator, the GGR tax then adds the largest share on top. That is why a Romania model built on the headline 30 percent rate alone understates the true bill.
What the 30 percent GGR tax is charged on
The base for the Romania gaming licence tax is gross gaming revenue, worked out before the other taxes apply. That point matters. The 2 percent participation tax, the 0.5 percent cultural fund charge, and the 5 percent advertising tax do not reduce the GGR figure first. As a result, the charges stack rather than net off. The effective rate on the money an operator keeps runs above the headline 30 percent.
Promotional play raises a separate question. Romanian rules do not give operators a broad, open-ended deduction for bonus credits and free bets against GGR. So an operator that runs heavy promotions can owe tax on revenue it never truly banked. Before launch, confirm the exact treatment of each bonus type with the regulator, because it changes the monthly liability. Our gaming licensing compliance team maps that base for each product line.
Corporate profit tax and permanent establishment
The GGR tax is not the end of it. An operator that serves the Romanian market must register a local presence for tax. That means a Romanian company, or a permanent establishment for a foreign EU or EEA entity. The entity then pays the standard 16 percent corporate profit tax on the profit tied to its Romanian activity. So the gaming taxes and the corporate tax run in parallel, not as alternatives.
How much profit lands in Romania depends on which group costs the tax authority accepts against local revenue. ANAF, the national tax agency, can challenge intercompany service and royalty charges booked between a parent and its Romanian arm. Transfer pricing documentation matters here, so budget for it early. The conditions behind this sit in our guide to the Romania licence requirements. Our revenue reporting and audit team models the taxable profit before an application.
Tax on player winnings in Romania
The taxes above fall on the operator. Players face a separate charge, and the operator is the withholding agent that deducts it at cash-out. From 1 August 2026, Romania applies a tiered scale to player winnings, up from the flat rates that ran before. So the operator must build the tiers into its payout logic and remit the amounts to ANAF.
| Winnings band | Withholding tax |
|---|---|
| Up to 10,000 RON | 4% of the amount |
| 10,001 to 66,750 RON | 400 RON plus 20% of the amount above 10,000 RON |
| Above 66,750 RON | 11,750 RON plus 40% of the amount above 66,750 RON |
The execution detail catches operators out. A single large cash-out is simple, but split withdrawals and un-wagered deposit refunds need a clear rule in the platform. The Romanian tax authority treats the operator as responsible for the correct deduction, so confirm the aggregation logic before go-live.
Licence fees versus the tax that scales
Some of these charges are fixed, and one scales with success. The 300,000 EUR annual licence fee stays flat whatever an operator earns. So does the 500,000 EUR responsible gambling contribution, whether revenue is 2 million or 40 million EUR. The GGR tax, by contrast, rises with revenue, subject to the 480,000 EUR floor. So a small operator feels the fixed charges most, while a large one feels the 30 percent rate most.
Two more fixed commitments sit outside the tax line. Class I online operators post a state guarantee of 2 million EUR, and online casino operators post 5 million EUR. Minimum share capital runs at 1 million RON. These do not scale with revenue either, so they weigh heaviest on smaller entrants. The class structure that sets these thresholds sits in our guide to the ONJN Class 1 and Class 2 licences. Our overview of operator tax obligations across jurisdictions sets these charges beside those in other markets.
What the Romania gaming licence tax does not cover
The Romania gaming licence tax applies to activity aimed at players located in Romania. An ONJN licence and its tax reach no players in other countries, because each national market runs its own regulator and its own rate. So an operator that wants several EU markets owes tax separately in each one, under each local regime.
The B2B side works differently. A Class II supplier, such as a platform or game studio, pays its own smaller annual fee and contribution. It does not owe the 30 percent GGR tax, because it does not take player stakes. The GGR tax also sits apart from the fixed licence fee: one scales with revenue, the other does not. When the right structure depends on your markets and group setup, a consultation resolves it faster than a general article can.
Planning around Romania’s gaming tax
The Romania gaming licence tax now runs at 30 percent of gross gaming revenue, with a 480,000 EUR floor. It stacks on top of the 300,000 EUR licence fee and the 500,000 EUR responsible gambling contribution. On top of that sits 16 percent corporate profit tax on Romanian profit. Any operator building a Romania model should total the fixed charges first, then layer the GGR tax against forecast revenue. To pressure-test your entry against the full stack, contact DD Consultus at contact@licencegaming.com or +356 99408536 for a consultation.
Frequently asked questions
What is the gaming tax rate in Romania?
Romania taxes online gambling at 30 percent of gross gaming revenue, with a minimum of 480,000 EUR a year. Law 141/2025 raised the rate from 21 percent in 2025. The charge applies to every Class I online operator licensed by the ONJN.
Did Romania increase its gambling tax?
Yes. Law 141/2025 lifted the GGR tax from 21 percent to 30 percent and reset several fixed charges. The annual licence fee moved to a flat 300,000 EUR, and the responsible gambling contribution rose sharply to 500,000 EUR a year. The government tied the changes to its budget deficit target.
How is the Romania GGR tax calculated?
The tax applies to gross gaming revenue, which is player stakes minus winnings paid out. Operating costs such as marketing, platform fees and wages do not reduce that figure. The 30 percent rate then applies to the GGR, subject to the 480,000 EUR annual minimum.
What is the annual licence fee for an online gaming licence in Romania?
The Class I annual licence fee is a flat 300,000 EUR, set by Law 141/2025 in place of the old turnover-based bands. It sits separately from the 30 percent GGR tax and the 500,000 EUR responsible gambling contribution. All three are recurring annual charges.
Do players pay tax on gambling winnings in Romania?
Yes, and the operator withholds it at cash-out. From 1 August 2026, Romania applies a tiered scale, from 4 percent on smaller wins to 40 percent on the largest. The article table above shows each band. The operator then remits the withheld tax to ANAF.
Does an operator pay corporate tax on top of the GGR tax?
Yes. An operator serving Romania registers a local company or a permanent establishment and pays the standard 16 percent corporate profit tax on Romanian profit. That charge runs in parallel with the gaming taxes. ANAF can review intercompany costs booked against local revenue.
What is the minimum Romania gaming licence tax an operator can pay?
The GGR tax carries a floor of 480,000 EUR a year, so a small operator still pays that even on low revenue. On top of it sit the fixed 300,000 EUR licence fee and 500,000 EUR responsible gambling contribution. Fixed annual charges alone therefore reach 800,000 EUR before revenue tax.
Does a Romanian gaming licence cover other EU markets?
No. An ONJN licence and its tax apply only to players located in Romania. Each EU state runs its own regulator and sets its own rate. So an operator needs a separate licence, and pays tax under each national regime it enters.