- Calculation of residential building taxation/tax
For residential buildings and related outbuildings, the building tax/levy is calculated by applying a rate of at least 0.1% on the value of the building. The rate of building tax/levy is determined by decision of the local council. At the level of the Municipality of Bucharest, this is the responsibility of the General Council of the Municipality of Bucharest. The value of the building, expressed in RON, is determined by adding the value of the building, the annexed buildings, where applicable, and the value of the land areas covered by these buildings, contained in the Market Studies on the indicative values of real estate in Romania, administered by the National Union of Notaries Public in Romania.
In the event that the indicative values of real estate in Romania, as set out in the market surveys administered by the National Union of Notaries Public of Romania, are lower than the taxable values determined in accordance with the provisions of this Article, in force on 31 December 2022, the tax on buildings shall be calculated by applying the rate of at least 0.1% to the taxable value determined in accordance with the provisions of this Article, in force on 31 December 2022. The rate of the building tax shall be determined by decision of the local council. At the level of the Municipality of Bucharest, this power is vested in the General Council of the Municipality of Bucharest.
- Calculation of the tax/levy on non-residential buildings
For non-residential buildings and related outbuildings, the building tax/levy is calculated by applying a rate of at least 0.5% to the value of the building. The rate of building tax/levy is determined by decision of the local council. At the level of the municipality of Bucharest, this is the responsibility of the General Council of the Municipality of Bucharest.
For buildings used for agricultural activities, the building tax is calculated by applying a rate of 0.4% on the value of the building.
The value of the building, expressed in RON, is determined by adding the value of the building, of the annexed buildings, where applicable, and the value of the land areas covered by these buildings, as contained in the Market Studies on the indicative values of real estate in Romania, administered by the National Union of Notaries Public of Romania.
If the value in the market surveys administered by the National Union of Notaries Public of Romania is lower than the last value recorded in the database of the local tax office on 31 December 2022, the building tax shall be calculated by applying the rate of at least 0.5% to the last value recorded in the database of the local tax office on 31 December 2022. The rate of building tax/levy is determined by decision of the local council. At the level of the Municipality of Bucharest, this is the responsibility of the General Council of the Municipality of Bucharest.
- Calculation of tax/levy on buildings comprising residential and non-residential spaces
For buildings comprising both residential and non-residential premises, the building tax/levy is determined according to the use of the areas with a share of more than 50% and is calculated by applying the share corresponding to the majority use to the value of the whole building.
In the case of these buildings, taxpayers are required to declare to the local tax office, in order to determine the final destination of the building, the area used for non-residential purposes, accompanied by supporting documents, except for those who are on the tax register of the administrative-territorial unit. The declaration to the local tax authority shall be made within 30 days from the date of any changes in non-residential areas.
If taxpayers do not declare to the local tax office the non-residential building area, the building tax is calculated by applying the non-residential building rate to the value of the whole building on the records of the local tax office.
Source: https://ceccar.ro/ro/