Examples of Reporting in the Single Tax Return of Tax Obligations Owed by Natural Persons for Non-Wage Income

The paper provides a series of examples on the method of reporting in the single tax return of non-wage income obtained by natural persons in 2025 and the tax obligations due. By May 25, 2026, these taxpayers will report in the single tax return the income obtained individually and/or in association from Romania and/or from abroad and will establish/finalize their annual income tax and social contributions situation. The form offers natural persons the opportunity to exercise their option for insurance in the public health system during 2026. For the income obtained in the fiscal year 2025, the tax obligations are those in force on the date of their realization. If in previous years legislators published a PDF in editable format for completing the single tax return, starting with 2026, taxpayers who obtained non-wage income in the previous year finalize their tax situation by completing this form through a web application that can be used directly from the browser, on the National Agency for Fiscal Administration website. Taxpayers can benefit from a 3% rebate on the income tax due for 2025 if they meet the conditions set out in Government Emergency Ordinance No. 8/2026.