ROMANIA Law and Practice Contributed by: Cosmina Maria Simion, Alina Tace and Petruș Partene, WH Simion & Partners
If a breach committed by an operator represents a criminal offence, the ONJN is legally obliged to refer the case to the relevant criminal investigatory bodies. 11.2 Sanctions Sanctions are enforced either directly by the ONJN (in the case of a suspension, revocation or cancella- tion of the licence or other regulatory breaches) or in co-operation with other public authorities (eg, the tax authority or the police). Since 2015, when the regulatory framework was reformed, there have been several notable cases where the ONJN has suspended or revoked both land-based and online licences, and even cancelled Financial penalties are generally enforced through the co-operation of the Romanian gambling regulator with the fiscal authorities. The law stipulates a certain range for pecuniary penalties, but technically the gam- bling office has the power to individualise a sanction. In addition, it must be noted that all licensed operators are required to post a guarantee as security against the risk of non-payment of their tax obligations to the state. If an operator fails to pay the applicable taxes, the authorities are entitled to enforce the respective guarantee. two interim online licences. 11.3 Financial Penalties In accordance with the gambling regulation, land- based gambling operations entail a physical presence in Romania. Thus, operators holding a land-based licence are established as Romanian companies and, as a result, they become subject to the general corpo- rate tax provided by Romanian fiscal legislation. At the time of writing (October 2025), the general corporate tax is established as a 16% profit tax. Exceptionally, for operators of land-based casinos only, if the profit tax deriving from this activity does not exceed 5% of the revenues, the respective casino 12. Tax 12.1 Tax Rate by Sector Land-Based Gambling Operations
operator is subject to corporate tax capped at 5% of total revenues (turnover, not GGR). Online Gambling Operations In the case of online gambling operations, the fiscal regime may differ depending on the jurisdiction of incorporation. However, as per the amendments to the primary gambling legislation from October 2023, obtaining a licence for a company located in the EU, EEA or Swiss Confederation requires the registration of a permanent establishment for tax purposes in Romania. Thus, any company established in an EU or EEA member state (or under the Swiss Confederation) may apply for a licence in Romania subject to having registered a permanent establishment in Romania. At the time of writing (October 2025), most operators holding an online licence in Romania are incorporated outside Romania, in other EU jurisdictions. As such, an operator holding an online licence in Romania as a foreign company and having a perma- nent establishment for tax purposes in Romania will be subject to corporate tax in Romania for those of its activities that are linked to the Romanian market. The tax regime and rules/distinctions summarised above do not apply to B2B providers holding a Class 2 licence in Romania. For these entities, there is no requirement to register a permanent establishment for tax purposes in Romania. Thus, the applicable fiscal regime will depend on the jurisdiction of incorporation. Taxation of Players The following player taxation rates apply, starting 28 July 2025: • 4% (on winnings up to RON10,000), • RON400 + 20% of winnings that exceed RON10,000 (for amounts over RON10,000 up to RON66,750), and • RON11,750 + 40% of winnings that exceed RON66,750 (for amounts over RON66,750). It is worth pointing out that in the case of online gam- bling the Fiscal Code already imposes a withhold- ing tax mechanism applicable whenever the player makes a transfer from their game account to their bank account (or other withdrawal method). Hence,
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