Romania property guide
Romania: tax on a transfer from personal patrimony
People searching impozit vanzare imobil meet Fiscal Code article 111. The ministry page fetched states 3 percent or 1 percent by holding period. A land-book extract is a different document.
By MMYP TECHNOLOGIES (OPC) PRIVATE LIMITED, operator of MarkMyProperty. Head office: Delhi NCR, India. Updated . This page does not score listings.
Coverage: Romania. Article 111 of Law No. 227/2015, the Fiscal Code, as displayed on the Ministry of Finance legislation page fetched on 2 November 2026. It is not the carte funciară extract guide. An older agency HTML file that still shows a banded calculation was not used.
The rate depends on how long the property was held
On 2 November 2026, the Ministry of Finance legislation page for Law No. 227/2015 of 8 September 2015 was fetched. Article 111 says that on a transfer, by acts between living persons, of the ownership right and of its dismemberments over buildings of any kind and the land belonging to them, and over land of any kind without buildings, the taxpayers owe a tax calculated on the value of the transaction. The rate is 3 percent when the property has been held for a period of up to 3 years inclusive, and 1 percent when the immovable property described there has been held for more than 3 years.
The same article says the tax is calculated on the value declared by the parties in the act. If the declared value is lower than the minimum value set by the market study prepared by the chambers of public notaries with authorised valuers, the tax is calculated at the value set by that market study. The notary calculates and collects the tax before authenticating the act. The page does not print a sample tax for a particular flat.
Some transfers on that page do not pay this tax
Article 111 as displayed says the tax in paragraph (1) is not due on acquisition of ownership by reconstitution under the special laws, on acquisition by donation between relatives and in-laws up to and including the third degree and between spouses, on acts that annul a transfer with retroactive effect, on a finding under article 13 of the cadastre law, and, once, on a transfer under Law No. 77/2016 on giving a property in payment. For a transfer by inheritance, the tax in paragraph (1) is not due if the succession is debated and finished within 2 years of the death. If it is not finished in that time, the heirs owe a tax of 1 percent calculated on the value of the estate.
MarkMyProperty is operated by MMYP TECHNOLOGIES (OPC) PRIVATE LIMITED. Head office: Delhi NCR, India. It charges no platform brokerage commission. A pin, a user-drawn outline, or a contact reveal does not establish title or ownership.
Those sentences are that ministry display of article 111. They are not the carte funciară informare and autentificare guide, which was not rewritten. A pin or a contact reveal does not establish title, and an asking price on a listing is not the value the article uses. This page does not set out a tax return.
Sources and further reading
Frequently asked questions
What rates does the fetched article 111 state for a sale from personal patrimony?
3 percent if the property was held for up to 3 years inclusive, and 1 percent if it was held for more than 3 years, calculated on the transaction value.
Can the parties set the tax base by writing a lower price?
The article says the tax uses the value declared by the parties, unless that value is below the minimum in the notaries’ market study, in which case the study value is used.
Does a pin on a Romania listing replace the land book or this tax?
No. A pin, an outline, or a contact reveal does not establish title or ownership.