Abstract: The end of 2024 brought a series of significant changes regarding the tax treatment of real estate renting. The news was included in the Government Emergency Ordinance No. 128/2024 and the Government Emergency Ordinance No. 138/2024, which provided clarifications regarding the rental income taxation and the reporting of related tax obligations by means of the single return. The article presents a series of conceptual and practical issues regarding the tax regime of income obtained from renting real estate in 2025, in the context of those regulations, and also their accounting treatment.