Property
Romania — Property: Property Taxes
Romanian building tax on residential property is 0.08%-0.2% of taxable value (0.2%-1.3% non-residential), land tax is a fixed amount per square metre, and a 0.9% special tax applies to residential value above RON 2.5 million.
VerifiedProfessional tax guide — not a government sourcePwC Worldwide Tax Summaries – Romania individual: other taxesLast reviewed: 2026-10-26
Key facts
- Residential building tax for individuals is 0.08%-0.2% of taxable value; non-residential is 0.2%-1.3%.
- Under OG 16/2022 rules applying from 2025, minimum rates are 0.1% for residential, 0.5% for non-residential and 0.4% for agricultural buildings.
- Land tax is a fixed amount per square metre set by location zone and land use under Local Council classification.
- Property taxes are paid in two equal instalments (31 March and 30 September), with a 10% reduction for full payment by 31 March.
- A special 0.9% tax applies to the part of residential property value above RON 2,500,000.
- For legal entities an increased 5% building tax rate applies if there has been no revaluation in the last five years.