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Generic Tax Name Tax on real estate - Tax on buildings
Tax name in the national language Impozitul si taxa pe cladiri
Tax name in English Tax on buildings, Fee on buildings
Member State RO-Romania
Tax in force since 2004/01/01
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
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

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.

 
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
  • Owners of buildings located in Romania;
  • Legal persons as concessionaires, tenants, users and administrators of state-owned buildings pay the fee on buildings.
 
Tax object and basis of assessment

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:

  • for natural persons, the taxable value of the building is determined by applying the taxable values provided by the law, per square meter;
  • for legal persons the taxable value of the building is the book value of the building, as registered in the accounting books.
 
Deductions, Allowances, Credits, Exemptions

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:

  • buildings of public institutions and buildings that are part of the public and private domain of an administrative-territorial unit, with the exception of enclosures that are used for other  economic activities than with public entities;
  • buildings that, according to legislation in force, are considered historical monuments, architectural or archaeological monuments, museums or memorial houses, with the exception of enclosures that are used for economic activities;
  • buildings that by their destination are cult premises belonging to religious cults recognized by law and parts of their local components, with the exception of enclosures that are used for economic activities;
  • buildings of institutes of pre-university or university education, provisionally authorized or accredited, with the exception of enclosures that are used for economic activities;
  • buildings of health units and of national interest that have not passed to the patrimony of the local authority;
  • buildings under the public domain of the state and managed by the Regia Autonoma “Administratia Patrimoniului Protocolului de Stat”, with the exception of enclosures that are used for economic activities;
  • buildings under the private domain of the state used by state's public institutions to carry out their specific activity
  • funeral constructions or arrangements in cemeteries, crematories;
  • buildings or constructions in industrial, scientific and technological parks, as provided by law;
  • buildings that passed to the ownership of the state or the administrative-territorial units in the absence of legal heirs or successors.
  • buildings owned by war veterans, war widows, war veterans widows, politically prosecuted people, homes of people with severe disabilties.
 
Rate(s) Structure

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;

 
Tax due date

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.

 
Tax collector

Local authorities.

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d29aa + d59ab

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 633.15 EUR 0.47
2011 659.74 EUR 0.49
2010 632.69 EUR 0.50
2009 569.33 EUR 0.47
2008 621.33 EUR 0.44
2007 597.16 EUR 0.48
2006 421.07 EUR 0.43
2005 323.62 EUR 0.40
2004 251.62 EUR 0.41
2003 231.95 EUR 0.44
2002 217.27 EUR 0.45
2001 219.27 EUR 0.48
2000 163.80 EUR 0.40

Comments