Taxation: 30% GGR for online and 25% for offline operators - Romania

• Online (remote gambling, classes I and III): 30% of GGR (not less than €480,000 per year).
• Offline ("traditional "/ground sector): 25% of revenue (GGR) with increased minimum annual thresholds by type (for example, fixed rates - at least €240,000).

For reference: before these changes, the base "authorization" rate for online was 21% GGR (with a minimum of €400,000), and for some offline verticals - about 21%; this is confirmed by profile reviews for 2024.

Where could the "mythical" 16% come from

The number 16% occurs as the corporate income tax (CIT) rate in Romania, but it is not a GGR tax. Some commercial guides clearly share CIT and GGR taxes: for online operations before the reforms, the range of GGR rates was called 16-23%, while 16% was CIT. Don't confuse these bases.

What exactly has changed since August 1, 2025

1. Online (remote): an increase from 21% to 30% GGR and an increase in the "minimum wage" to €480k/year.

2. Ground sector: growth to 25% GGR, with a revision of the minimum amounts for subspecies (betting/fixed rates/against rates, etc.).

3. Players: Progressive tax on winnings was recalculated; the minimum rate has increased to 4%, the thresholds and fixed amounts for high winnings have been updated. This affects "at source" holds.

How to read the budget to the operator (short frame)

Check the ONJN "minimals" for your appearance (online/offline) and compare them with 30 %/25% of the forecast GGR - pay the higher of the two values.

Put a CIT of 16% on top of industry payments (GGR taxes, license/authorization fees), otherwise underestimate the tax burden.

Keep in mind that the online "minimum wage" is now €480k even at a low GGR - this pushes to scale/consolidation.

Practical compliance checklist

1. Upgrade financial model at 30% online/25% offline and current lows.

2. Check the contracts with Class II providers and their statuses in the ONJN registry (for online - a prerequisite).

3. Rebuild the bonus economy so that the margin can withstand GGR rates and thresholds.

4. Double-check marketing and deductions: any changes to user payments/deductions should be reflected transparently in T & C.

5. Update the cash-flow plan for peak months (high "minimals" and progressive player tax affect turnover).

Bottom line: in 2025, the actual rates are 30% GGR for online (at least €480k) and 25% GGR for offline with increased thresholds. "16%" in the context of GGR is a mixing error with corporate income tax. To stay in the black, operators need an updated unit economy, cost control for attraction and impeccable compliance with the ONJN framework.