Other taxes

Last reviewed 09 Mar 2023

Business tax

No

Wealth tax

No

Inheritance and gift tax

Generally no. Please refer to "Immovable property" for more details.

Property transfer tax

See below, under “Immovable property”

Capital duties and fees

Contract duties

No

Registration fees

Particularly for the transfer of “immovable property”.

Capital duty

No

Capital transfer tax and fees

no

Excise duties

Payable on production/import of: beer, wines, other fermented beverages, intermediary products, ethyl alcohol, processed tobacco, fuels, and electricity.

Specific tax for bars, restaurants, hotels and other similar activities (HoReCa tax)

Starting 1 January 2017, companies are obliged to pay a specific tax if they perform any of the following activities:

• hotels and similar accommodation services;
• holiday and other short-stay accommodation;
• camping grounds, recreational vehicle parks and trailer parks;
• other forms of accommodation;
• restaurants and mobile food service activities;
• event catering and other food service activities;
• other food service activities;
• beverage service activities.

The method for computation of the specific tax depends on the type of activity undertaken. Basically, it depends on either the number of accommodation places, usable commercial surface / serving / of work, seasonality coefficient or town rank.

The specific tax is calculated for the entire fiscal year, which corresponds to the calendar year.

Notarial fees

Particularly for the transfer of “immovable property”.

Land tax

See below, under “immovable property”

Buildings tax

See below, under “immovable property”

Gambling

An online gambling operator set up during the year is required to pay a monthly fee of 2 % calculated on the total of the participation fees collected in the previous month.

Granting licenses for the use of radio frequencies

A tax was introduced in 2019 for operators using certain radio frequencies. The amount is established, for each case, by a Government decision initiated by the National Authority for Management and Regulation in Communications in Romania.

Electricity and heat in cogeneration

A new tax was introduced in 2019. The level of the tax is established annually by the Romanian National Energy Regulatory Authority.

Ceiling of gas prices

During May 2019 – February 2022, the producers carrying out both extraction activities and sales of natural gas extracted from Romania have the obligation to sell at the price of RON 68 / MWh. This is applicable to the natural sold to eligible suppliers and final customers.

Special provisions in the construction sector

For the employees working in the construction sector, their income (up to the threshold of RON 30,000) is tax exempt. The health insurance contribution is reduced by 3.75 % and the pension contribution is eliminated. Certain conditions are in place for applying this incentive. In the same time, the minimum gross wage is raised to RON 3,000.