ANAF Updates Form 216
Thank you for reading this post, don't forget to subscribe!The National Agency for Fiscal Administration (ANAF) has published Order No. 917/2026, updating the model and content of Form 216, used to declare the special tax on high-value immovable and movable assets.
The amendments concern Annex No. 1 to ANAF Order No. 3,738/2024, as well as the information exchange procedure between local and central tax authorities regarding taxpayers liable for this tax.
The new version of the form is available in editable PDF format and must be used to declare the tax liabilities covered by the new provisions.
What Has Changed in the Taxation of High-Value Assets
The form has been updated following amendments to the Fiscal Code introduced by Law No. 239/2025. One of the main changes is the increase in the special tax rate from 0.3% to 0.9%.
The 0.9% rate applies to the value exceeding the thresholds established by tax legislation:
- RON 2,500,000 for residential buildings;
- RON 375,000 for passenger cars.
The tax therefore applies to the portion of the asset’s value exceeding the legal threshold, in accordance with the rules applicable to each category of assets.
What Taxpayers Need to Know
Individuals who own assets subject to the special tax must use the updated form and comply with the declaration and payment deadlines provided by tax legislation.
For taxpayers, it is important to verify the value of their assets and whether they fall within the conditions for applying the tax, as well as to use the current version of Form 216.
The form update reflects the tax changes introduced starting in 2025 and aims to adapt the declaration procedures to the new level of taxation.