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Generic Tax Name Stamp duty - Judicial stamp fee
Tax name in the national language Taxă judiciară de timbru
Tax name in English Judicial stamp fee
Member State RO-Romania
Tax in force since 1997/07/24
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
Other

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

Social security contribution Employers
Employees
Other
 
Legal base

Government Emergency Ordinance No 80/2013 regarding judicial stamp fee. The G.E.O. enables the Government to, annually, update the level of taxation.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

Romania.

 
Taxpayers

The taxpayer is any person (natural or legal person) who wants to file an application or legal action before the courts, Ministry of Justice or Prosecutors' offices attached to the courts and Prosecutor's Office attached to the High Court of Cassation and Justice.

 
Tax object and basis of assessment

The tax object will consist of:

a) legal actions or any other applications filed before the courts, having pecuniary content, which means that if the object of litigation can be expressed in money, than the sum is the object of taxation;

b) legal actions or any other applications filed before the courts, without having pecuniary content;

c) applications for means of judicial reviews.

 

Basis of assessment:

a) For legal actions and any other applications filed before the courts, with pecuniary content the Law provides a progressive scale of taxation, considering the sum of money expressing the value of the object of the litigation. There is an inferior limit of taxation, namely 500 RON, for which the tax is 8%, but  not more than 20 RON. There is a superior limit of taxation- over 250,000 RON for which the tax is 6,105 RON + 1% for everything going over 250,000 RON.

b) Legal actions or any other applications filed before the courts, without pecuniary content. A number of specific actions and applications filed before courts have fixed amount of taxation. These types of applications are expressly provided by the law.

c) Applications for means of judicial reviews will be taxed half of what initially were taxed before the first instance courts.

 
Deductions, Allowances, Credits, Exemptions

Government Emergency Ordinance No 80/2013 regarding judicial stamp fee, established a series of exemptions from taxation at art 29 and 30 for some type of litigations such as:

  • establishing and payment of pensions and other social security rights;
  • establishing and payment of unemployment allocation, allocation for professional integration, State allocation for children, for handicapped persons or for any other form of protection provided by law;
  • establishing and granting damages resulted from unlawful conviction or other measure related to penal procedure;
  • adoption, family abandon, child protection, judicial interdiction, assistance for dangerous people suffering from psychiatric affections;
  • protection of consumers, when the individuals or associations for protection of consumers are plaintiffs against economic agents who prejudiced the rights and legitimate interests of consumers;
  • exercising rights of the Red Cross National Society;
  • establishing and granting compensations for alleged violations of the rights prescribed by Articles 2 and 3 of European Convention of Human Rights;

 

Exemptions are also granted in consideration of the person filing the legal action or the application, as follows:

  • applications, legal actions or appeals filed by the prefect of the county, the Mayor of a city or town for declaring null and void a legal act issued in violation of Law no.18/1991 regarding the land resources;
  • applications and legal actions and appeals filed by the Senate, the Chamber of Deputies, the Presidency of Romania, the Government of Romania, the Constitutional Court, the Court od Auditors, the Legislative Council, the Ombudsman, the Public Ministry and Ministry of Finance, regardless of their object and those filed by public institutions when the object of litigation concerns public incomes;

 

 
Rate(s) Structure

a) For legal actions and any other applications filed before the courts, with pecuniary content the Law provides a progressive scale of taxation, considering the sum of money expressing the value of the object of the litigation. There is an inferior limit of taxation, approximately 50 RON, for which the tax is fixed 6 RON. Everything going over this value will be object of taxation as follows:

  • between 501 RON and 5,000 RON the tax is 40 RON + 7% for everything going over 500 RON;
  • between 5,001 RON and 25,000 RON the tax is 355 RON + 5% for everything going over 5,000 RON;
  • between 25,001 RON and 50,000 RON the tax is 1,355 RON + 3% for everything going over 25,000 RON;
  • between 50,001 RON and 250,000 RON the tax is 2,105 RON + 2% for everything going over 50,000 RON;
  • over 250,000 RON the tax is 6,105 ron + 1% for everything going over 250,000 RON.

b) Legal actions or any other applications filed before court, without pecuniary content. A number of specific actions and applications filed before courts have fixed amount of taxation. These types of applications are expressly provided by the law.

The following taxes are provided as examples:

  • application for sharing the inheritance - 3 % from the shared inheritance;
  • application to register a political party - 300 RON;
  • application for granting legal status to associations without pecuniary purpose, foundations, federations of legal persons without pecuniary purpose and for modifying their constitutive documents - 100 RON;
  • application for recognising the copyright or any other connected rights or for actions filed in order to remedy the violation of such rights - 100 RON;
  • those applications which are not specifically mentioned by the Law, a fixed tax will be applicable - 20 RON.

Applications for appeals and second appeals will be taxed half of what were initially taxed before the first instance court.

 
Tax due date

The judicial stamp fee is due to be paid before lodging the action or application before the courts, Ministry of Justice or Prosecutors' offices attached to the courts and Prosecutor's Office attached to the High Court of Cassation and Justice.

 
Tax collector

The local budget.Starting January 2014, 45% of revenues are transferred to the state budget.

 
Special features

 
Economic function







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Environmental taxes



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Tax revenue
ESA95 code d214ba

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 53.73 EUR 0.04
2011 51.00 EUR 0.04
2010 47.15 EUR 0.04
2009 42.41 EUR 0.04
2008 43.70 EUR 0.03
2007 49.60 EUR 0.04
2006 145.00 EUR 0.15
2005 102.80 EUR 0.13
2004 103.60 EUR 0.17
2003 87.70 EUR 0.17
2002 61.10 EUR 0.12
2001 57.10 EUR 0.12
2000 62.70 EUR 0.15

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