What many entrepreneurs do not know: the “pillar tax” is also paid for fences or concrete platforms, warns a fiscalist

Entrepreneurs forget, in many cases, that their companies have fences, fences or concrete platforms. For these, the construction tax called “pillar tax” is paid. If the tax is paid in full until May 25, companies receive a 10%bonic. ANAF recently clarified how it is granted.

Basically, taxpayers can directly register the 10% bonus in the declaration and pay 90% of the tax.

“The first reaction of the companies could be that this tax is not applied to them. My advice is to carefully check the register of fixed assets at the end of last year, to class 1” constructions “, and to make cross-chec and with the evaluation reports on the basis of which the basis of calculation of the tax on buildings has not been established, to identify all the construction The basis of calculating the tax on buildings would enter here: fences and fencing, concrete platforms, loading / unloading ramps, etc., if we talk about fixed assets common to many fields of activity ”, said Nadia Oanea, tax consultant and founder of tax & training.

There are more affected industries than others, such as agriculture, telecommunications or Oil & Gas etc.

How much the companies have to pay. Great attention to tenants who made arrangements on the respective spaces

Entrepreneurs who have constructions in the company's patrimony must know that the tax is calculated by applying the 0.5% quota on the net value of the constructions for which there is no tax on buildings/tax on buildings. The net value means the accounting value, from which the accumulated depreciation has decreased by the end of last year.

For companies that have constructions from the administration /concession /use contracts for free /rental, in the case of the public /private domain of the state or of the administrative-territorial units, existing on December 31, the tax rate is 0.25%.

Nadia Oanea draws attention to the tenants who made arrangements on the rented spaces.

“If they were received and registered in the accounting at the end of last year as constructions, for these, construction tax is due in 2025. A portion would be if the owner increased the basis for calculating the buildings with these arrangements (if they increased the value of the building by at least 25%), but it must be said that, being the tax, which is 2, due to construction tax), it is not clear whether the law would exclude these constructions from the payment of the tax by the tenant because the owner paid for their value the tax on buildings ”, explained Nadia Oanea.

The tax is paid in two equal installments: until June 30, respectively October 31, 2025 (for companies with a different fiscal year of the calendar year, the term is the end of the 6th and 10th month of their fiscal year).

We remind that the construction tax was introduced by the Ordinance “Trenuleț” (GEO 156/2024), and was modified by an emergency ordinance of April 2025, as a result of consultations with the affected industries (GEO 121/2025).

The modification of April 2025 eliminated from the scope of the tax those constructions that are not located on the territory of Romania. Thus, if one company owns buildings, apartments, other constructions in another country, for them it does not owe the tax. Also, important for the Oil & Gas sector or maritime transport, neither the constructions located in the territorial sea of ​​Romania do not fall under the tax.