← Tax Optimization · Gambling, Prizes & Special Taxes
Gambling — tax is calculated per withdrawal, not cumulated for the year
How you withdraw your gambling winnings — small, multiple amounts, or a single large withdrawal — can change the total tax owed.
What the law says
At casinos, poker, slots, and sports betting, each individual withdrawal from the gaming account is taxed separately, on its own scale (4% / 20% / 40%) — the law doesn't cumulate withdrawals within the same year to determine the applicable rate. In practice, smaller withdrawals stay longer at the lower 4% rate than a single large withdrawal that jumps straight to the higher rate.
Art. 110 para. 4 Cod fiscal (Law 141/2025).
How it applies, in numbers
Illustrative example: five separate withdrawals of 2,000 lei each can each stay at the 4% rate, if each individual amount falls under the relevant threshold. A single withdrawal of 10,000 lei, on the other hand, jumps to the higher rate for the portion above the threshold — a different result, even though the total amount withdrawn is the same.
Common mistakes
The common mistake is assuming all of the year's withdrawals add up to determine a single average rate — the law calculates each withdrawal separately, which completely changes the optimal strategy for withdrawing winnings.
