You may become a Romanian tax resident if your presence in Romania exceeds 183 days during any period of 12 consecutive months ending in the relevant calendar year. This rule tracks the physical-presence test only. Romanian tax residency may also arise based on factors such as domicile or your centre of vital interests, and applicable tax treaties may affect the final determination. The legal threshold is more than 183 days, so residency under this presence test is generally triggered from day 184.
https://static.anaf.ro/static/10/Anaf/AsistentaContribuabili_r/Ghid_rezidenta_2023_EN.pdf