Regimul fiscal privind închirierea pe termen scurt a camerelor situate în locuințe proprietate personală listate pe Booking, Airbnb
Tax Treatment of Short-Term Rentals of Rooms in Personally Owned Dwellings Listed on Booking, Airbnb

Summary/Abstract: This article examines the tax regime applicable to income derived by individuals from the short-term rental of rooms located in personally owned dwellings through online accommodation platforms such as Booking.com and Airbnb. From a tax perspective, such income is subject to different rules depending on the number of rooms rented during a fiscal year. For properties with up to seven rented rooms, the applicable tax rules are those governing rental income. Taxable income is determined by applying the statutory flat-rate expense allowance of 30%, while the final income tax is levied at a rate of 10% of the resulting net income. By contrast, where the number of rented rooms exceeds seven, the income is taxed under the rules applicable to self-employment (independent business) income.

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