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Generic Tax Name Tax on real estate - Tax on land and fee on land
Tax name in the national language Impozitul si taxa pe teren
Tax name in English Tax on land, Fee on land
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

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

Social security contribution Employers
Legal base

The 3rd Chapter of the 9th Title of the Fiscal Code, approved by Law no. 571/2003 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



Any person that owns land in Romania pay the tax on land.

Concessionaires, tenants, users or administrators of state-owned land pay the fee on land, calculated similarly as the tax on land.

Tax object and basis of assessment

Land inside and outside municipalities' limits.


Basis of assessment:

  • Size of the plot of land
  • Rank of the municipality
  • Location (zone) inside municipality
  • Use of land
Deductions, Allowances, Credits, Exemptions

If the tax is paid in full in advance, until March 31st, a reduction of 10% may apply, as decided by local authorities.


The tax on land is not payable for the following:

  • land related to a building, for the area to the extent that the land is covered by a building;
  • any land of a religious cult recognized by law and of a local unit of such cult, with legal personality;
  • any land of a cemetery, crematory;
  • any land of an institute of pre-university or university education, provisionally authorized or accredited;
  • any land of a health unit of national interest that has not passed to the patrimony of the local authority;
  • any land owned, managed or used by a public institution, with the exception of the area used for economic activities;
  • any land related to a building of a public institution or a building that is part of the public or private domain of an administrative-territorial unit, except the area of such used for economic activities;
  • any land polluted or contaminated, including the perimeter of amelioration, for the period of such amelioration;
  • lands that by their nature and not by destination are inadequate for agriculture or forestry, any land occupied by ponds, pools, reservoirs, navigable canals, land used for defence against floods, water management, hydro-meteorology, land that contributes to the exploitation of water resources, land used as zones of protection defined by law, as well as land used for subsoil exploitation, as designated by a decision of the local council, to the extent that the use of the surface of the ground is not affected;
  • any land related to hydro-technical or navigational systems, land related to port infrastructure, navigable canals, including locks and pumping stations related to such, as well as land related to works of land improvement;
  • land occupied by highways, European roads, national roads, the principal roads administered by the Compania Nationala de Autostrazi si Drumuri Nationale din Romania - S.A., safety zones for roads, as well as lands around roads that are safety zones;
  • land of industrial, scientific and industrial parks, as provided by law;
  • land that passes to the ownership of the state or the administrative-territorial units in the absence of legal heirs or successors;
  • land related to buildings exempted by law from the tax on land, with the exception of those used for economic activities.
  • land owned by veterans of war, war widows, widows of war veterans, politically prosecuted people, certain plots of land owned by people with severe disabilities.
Rate(s) Structure

Lump sum per square meter, in accordance with the provisions of Title IX, Chapter 3 of no.571/2003 regarding the Fiscal Code.

Tax due date

Starting with the 1st day of the month following the one when the land was acquired.

Payable in two equal parts on March 31st and September 30th.

Tax collector

Local authorities.

Special features

Economic function

Environmental taxes

Tax revenue
ESA95 code d29ab + d59aa + d59ac

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 212.30 EUR 0.16
2011 216.48 EUR 0.16
2010 211.22 EUR 0.17
2009 173.66 EUR 0.14
2008 201.84 EUR 0.14
2007 221.45 EUR 0.18
2006 144.65 EUR 0.15
2005 84.92 EUR 0.11
2004 62.40 EUR 0.10
2003 53.21 EUR 0.10
2002 38.09 EUR 0.08
2001 35.76 EUR 0.08
2000 31.97 EUR 0.08