Navigation path

Generic Tax Name Tax on domestic production of crude oil and natural gas
Tax name in the national language Impozit pe ţiţeiul din producţia internă şi gazele naturale
Tax name in English Tax on domestic production of crude oil and natural gas
Member State RO-Romania
Tax in force since 1993/07/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

Law no. 571/2003 regarding the Fiscal Code with subsequent amendments and completions.

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by


Geographical Scope



The authorised economic agent - supplier of the product.

Tax object and basis of assessment

The quantiy of oil from domestic production, delivered in Romania.

Deductions, Allowances, Credits, Exemptions

The quantities of oil and natural gas from domestic production that are directly exported by the economic agents producers are exempt from the payment of this tax.

Rate(s) Structure

Crude oil: 18.95 lei/tonne.

Tax due date

By the 25th day of the month following the one in which the delivery is made.

Tax collector

The state budget.

Special features
Economic function

Environmental taxes

Tax revenue
ESA95 code d214aa

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 3.74 EUR 0.00
2011 2.26 EUR 0.00
2010 3.94 EUR 0.00
2009 0.35 EUR 0.00
2008 3.48 EUR 0.00
2007 10.64 EUR 0.01
2006 72.69 EUR 0.07
2005 74.26 EUR 0.09
2004 81.76 EUR 0.13
2003 80.61 EUR 0.15
2002 82.38 EUR 0.17
2001 83.26 EUR 0.18