Calculations. The higher the house taxes, from January 1. The criterion that reduced the amount of taxes disappears

From 2026, property taxes for individuals are to be increased, according to the Local Tax Law, which has left on wednesday to promulgation. Including for an apartment in a building over 30 or 50 years old, the tax can increase three times. Now, the tax on old homes is lower.

In the case of residential buildings, the taxable value will still be calculated by the municipalities, but based on an indexed basis of inflation.

House tax base increases by over 150%

“Thus, in 2016, the base was 1,000 lei per square meter. From 2026, it will be 2,677 lei per square meter. The tax rate is selected by the municipalities from the range of 0.08% – 0.02%. However, the new legislative provision does not allow the adoption of lower rates than the previous year. Thus, the increase in the tax base will automatically lead to an increase in the tax”, he explained to HotNews Adrian Vascu, former president of the National Association of Authorized Appraisers from Romania (ANEVAR) and founder of the Veridio company.

The tax rate is selected by the local administration from a range of rates provided by the Fiscal Code. According to the new regulations, the municipalities are no longer allowed to adopt a lower quota compared to last year.

The tax increases significantly even for the owners of old apartments, who now pay less

The tax base increases both for new homes and for apartments in 30- or 50-year-old buildings, for which the taxable value was lower. We are talking about homes in blocks of more than 3 floors, with more than 8 apartments, for which the tax was lower.

“In the previous form of the Fiscal Code, there were some reductions in the taxable value for buildings older than 30 and 50 years, respectively. Eliminating these reductions, the taxable value of the apartment is the same regardless of its age. In the case of non-residential buildings owned by individuals, the system of establishing taxable values ​​through evaluation reports is maintained,” explained Vascu.

The calculations

How much will the owners of an apartment under 30 years old in a building with less than 3 levels and less than 8 apartments pay from January 1, 2026?

In this case, the tax will increase by about 1.8 times. Basically, the owner must multiply the tax he paid this year – for example 170 lei – by 1.8 and he will get the value of the new tax – 306 lei.

For the same apartment in a building over 30 years old, which has more than 3 floors and more than 8 apartments, the tax increases by about 2.3 times. Doing the calculations, the new tax owed will rise to 391 lei.

For apartments over 50 years old, the tax can increase by about 3 times. In this case, the owner will have to pay, in 2026, a tax of 510 lei.

Non-residential buildings – natural persons

Non-residential buildings owned by individuals are, in essence, real estate used for economic activities (production, trade, services, offices), not for living.

In the case of natural persons, as a rule, they are considered non-residential:

• Commercial premises – shops, boutiques, pharmacies, beauty salons…

• Offices and company headquarters/PFA – medical, law, accounting, IT, consultancy, various agencies.​

• Workshops, production spaces or warehouses – car service, furniture workshops, warehouses, small warehouses.​

• Buildings leased for commercial purposes – for example, a house or apartment fully leased to a company for office or cabinet activity.

For these situations, the system of establishing taxable values ​​through evaluation reports is maintained.

In the case of agricultural buildings, the fixed tax rate of 0.4% was removed from the law that will enter into force in January.

If no distinction is made between agricultural buildings and other non-residential buildings, and last year's quotas cannot be reduced, for agricultural buildings there will be an increase in taxes by at least 2-2.5 times, regardless of the owner, says Adrian Vascu.

Residential buildings on the firm have been removed

These are service housing, apartments given free of charge to employees, apartment blocks rented as housing.

From 2026, these buildings in the patrimony of a company will be considered non-residential and will be treated as such, both through the determination of taxable values ​​and tax rates. In these cases, the tax will increase about 5 times, explains former president ANEVAR.

Thus, for residential buildings belonging to legal entities, the tax can increase approximately 5 times, by moving the rate from 0.2% to 1%).