Taxes in Europe Database v2
The 4th Chapter of the 9th Title of the Fiscal Code, approved by Law no.571/2003 with subsequent amendments and completions.
Any person that owns a mean of transport registered in Romania
The mean of transport with mechanic traction or water vehicles.
The basis of assessment is the cylindrical capacity of the engine or the type of the mean of transport.
In case of full payment of the tax until March 31st, a reduction of max. 10% may apply as decided by local authorities.
The fee on means of transport is not to be applied to the following:
Rates vary from 8 to 290 lei for each fraction of cylinder capacity of 200 cm3 or fraction of it in accordance with the capacity of the engine.
For the lorry transport vehicles, the tax is set taking in account the mass of the vehicle and the number of axes of auto-trailers, in accordance with EU Directive 1999/62.
For water vehicles and trails, the tax is set as yearly sum per type of vehicle.
Payable in two equal parts on March 31st and September 30th.
The tax is due starting with the first day of the month that follows the purchase of the mean of transport.
For the means of transport which are subject to a leasing contract the tax must be paid by the lodger.