According to the new changes of Law 227/2015 regarding local taxes and fees, from 01.01.2024 we have a new tax, the special tax on real estate and high value movable property.
Individuals who own or jointly own residential buildings whose value exceeds RON 2,500,000 are required to pay a special tax at the rate of 0.3% on the difference between the taxable value of the building and the threshold of RON 2,500,000.
Individuals and legal entities who own cars whose purchase value exceeds 375,000 lei are required to pay a special tax of 0.3% on the difference between the purchase value and the 375,000 lei limit .
In both cases the tax is due for the whole year. Natural and legal persons are obliged to calculate, declare and pay the special tax as follows:
– Until 30.04.2024 for residential buildings.
– Until 31.12.2024 for cars.
Within 60 days from 27.10.2023 the special tax declaration form will be published.