Taxes in Europe Database v2
Law no 571/2003 regarding the Fiscal Code, Title IX, Chapter 2
Government Decision no. 44/2004 for approval of Methodological Norms for the Fiscal Code.
Object: buildings-defined as structures with roof and walls with at least one room, used to shelter people or objects.
The calculation basis is the taxable value of the building:
If the tax is fully paid in advance, until March 31st, a reduction of 10% may apply, as decided by local authorities.
For natural persons, the taxable value of the building is reduced by 20%, for buildings older than 50 years or by 10% for buildings older than 30 years, at the date of the 1st of January of the reference fiscal year.
For legal persons, for the buildings with a value that has been entirely recovered by depreciation, the taxable value is reduced by 15%.
The tax on buildings is not payable for the following:
For individuals: 0.1% from the taxable value of the building.
For legal persons: from 0.25% to 1.5% of the book value .
In case of buildings wich haven't been revaluated during de last 3 years, the tax rate is between 10% and 20%;
In case of a revaluation older than 5 years, the rate is between 30% and 40%.
Tax rate for touristic buildings which are not used during a year is 5% of the book value.
The tax on buildings paid by individuals is to be increased as follows:
a) by 65% for the first building other than the address of the domicile;
b) by 150% for the second building other than the address of the domicile;
c) by 300% for the third building other than the address of the domicile;
Payable in two equal parts on March 31st and September 30th
The tax is calculated proprtionally from the first day of the month after the building has been attained.