Taxes in Europe Database v2
The 3rd Chapter of the 9th Title of the Fiscal Code, approved by Law no. 571/2003 with subsequent amendments and completions.
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.
Land inside and outside municipalities' limits.
Basis of assessment:
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:
Lump sum per square meter, in accordance with the provisions of Title IX, Chapter 3 of no.571/2003 regarding the Fiscal Code.
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.