2026, the year of price increases. Everything you need to know about the new duties and taxes

Fees and taxes will rise sharply in 2026, after the Constitutional Court rejected the AUR's objection, so the 2nd package of fiscal measures already undertaken by the Government will enter into force on January 1. It is joined by the “train ordinance”, which reduces some taxes and increases the minimum wage from July 1.

Fees and taxes will skyrocket in 2026. File photo

The 2nd package of measures, assumed by the Executive and considered constitutional by the CCR, provides for the increase of local taxes for all forms of property owned by natural persons – cars, homes or land, but also the increase of some taxes and fees that concern the business environment.

According to the document, the housing tax was to increase significantly from January 1, by almost 80%. For a three-room apartment in Bucharest for which the tax this year was 198 lei, the owner will pay 355 lei in 2026.

Specifically, the bill proposed updating the taxable values ​​from the Fiscal Code by 2.68 times, regardless of the type of building (concrete frames, wood, etc.). The values ​​provided now are those of 2015, but have been updated with inflation in the meantime.

Cars will be taxed according to the “polluter pays” principle

The project also proposes a new taxation mechanism for means of transport, so that there is a differentiation between more polluting and less polluting vehicles, on the “polluter pays” principle.

Following a study developed with the support of the World Bank, tax proposals were made taking into account the cylinder capacity and the pollution norm.

The calculation formula applies to the first eight categories of mechanically propelled vehicles, from motorcycles, tricycles, quadricycles and passenger cars to buses, coaches, minibuses and other mechanically propelled vehicles with a maximum authorized mass of up to and including 12 tonnes.

Thus, for a car with a 1.6-2.0 liter engine with an E0-E3 pollution standard, the tax would be between 237.6 lei and 297 lei.

For a car with the same engine, but with Euro 4 pollution standard, the tax would be between 228 lei and 285 lei.

For a car with the same 1.6-2.0 liter engine, with Euro 5 pollution standard, the tax would be 213 lei and 267 lei.

The town halls decide whether to close the gambling halls or to overtax them

On the other hand, the local Council decides, by decision, whether gambling activities can be carried out on the territory of the administrative-territorial unit it represents.

If the local council decides to carry out gambling activities on the territory of the administrative-territorial unit it represents, they are conditional on obtaining, in advance, the annual operating authorization.

The operating authorization is granted or rejected by decision of the local council, based on the criteria established by its own regulation, respecting local development priorities, the rules for the protection of order and public health and safety.

The local public administration authority determines the areas where gambling activities can be carried out; the amount of the local tax due for obtaining the operating permit, calculated according to the area, expressed in square meters, of the space where the activity is carried out.

Increases the tax for construction without a permit

For the works carried out with a building permit, the tax value is calculated in relation to the information contained in the annex to the application for the issuance of the building permit and/or the project attached to the building permit.

For works carried out without a building permit, with the exception of those built prior to August 1, 2001, the tax value is calculated in relation to the surface of the building executed and a tax is established increased by a rate of 100% compared to the tax value established according to the law, for a period of 5 years, starting from the year following the assessment.”

Declaring the buildings for taxation and registering them in the records of the local public administration authorities is a legal obligation of the taxpayers who own these buildings, even if they were executed without a building permit or with non-compliance with it. In the case of non-declaration of the building, by the owner, the amount of the tax established by the local fiscal body is increased successively, by 30% for each interval of delay or fraction of an interval of 6 months of delay, calculated after the expiration of the term provided for in paragraph (2), applied to the value of the tax initially established. The increase is applied for the fiscal year for which the tax is determined.

Authorities can use drones to find buildings undeclared by owners.

State debtors will no longer be able to buy homes or cars

A buyer who wants to purchase a property or a car must prove that they have paid all their local taxes.

In order to acquire the right of ownership over buildings, land and means of transport, the buyers who acquire the goods must present tax attestation certificates certifying the payment of all payment obligations due to the local budget of the administrative-territorial unit within whose radius they have their domicile, headquarters or place of work, as the case may be. The presentation of tax attestation certificates can be replaced by the electronic verification of the state of the tax obligations due.

The names of the debtors will be made public.

Other important provisions for companies

• raising the minimum share capital for new companies to 500 lei, and to 5,000 lei for those with a turnover of over 400,000 lei;

• increasing tax on crypto transactions, from 10% to 16%. Earnings below the level of 200 lei/transaction are not taxed, provided that the total earnings in a fiscal year do not exceed the level of 600 lei;

• increasing the calculation base of CASS to 72 gross minimum wages per country for self-employment income;

• the introduction of new criteria based on which companies can be declared inactive;

• drastically limit deductible expenses for multinationals and increase taxes on certain investment and cryptocurrency income, but also local taxes.

• tax procedures are getting tougher: companies that have been inactive for a year are dissolved, payment schedules become more restrictive, and companies are required to have a bank account and accept payment by card.

• 25 lei fee for parcels under 150 euros ordered from non-EU platforms, such as Temu or Shein.
• companies are required to have a bank account

Short-term housing rental

Income from the provision of accommodation services is considered the income obtained by the economic operators defined according to the legislation specific to the field of tourism – taxpayers according to this title, by making available a space arranged for the purpose of overnight stays for a determined period, measured in days.

The annual net income from the provision of accommodation services is determined by deducting from the gross income the expenses determined by applying the flat rate of 30% on the gross income. Gross income represents the total amount in money and/or the equivalent in lei of income in kind, received during the fiscal year.

The annual tax due is calculated by applying the 10% rate on the annual net income, the tax being final.

Tax on crypto transactions to increase from 10% to 16%

In the case of income from the transfer of virtual currency, the income tax due is calculated by the taxpayer, based on the single declaration on income tax and social contributions owed by natural persons by applying the 16% rate on the gain from the transfer of virtual currency, determined as the positive difference between the sale price and the purchase price, including the direct costs related to the transaction.

Earnings below the level of 200 lei/transaction are not taxed, provided that the total earnings in a fiscal year do not exceed the level of 600 lei.

New rules for companies that distribute dividends

Companies that distribute quarterly dividends cannot grant loans to shareholders or associates, as the case may be, or other affiliated persons, as defined according to the applicable accounting regulations, until the differences resulting from the distribution of dividends during the year are settled.

The companies that, based on the annual financial statements, approved according to the law, have a net asset value reduced to less than half of the value of the subscribed share capital cannot return the loans taken from them to the shareholders or associates, as the case may be, or to other affiliated persons, as defined according to the applicable accounting regulations.

In the case of non-compliance with the prohibition, joint and several liability of the company and the shareholder/associate who benefited from the payment of interim dividends, without being regularized, or to whom loans were returned even though the company had net assets below the limit provided by law, is ordered.

The company, together with the shareholders/associates, are jointly and severally liable for the outstanding budgetary obligations owed by the company and administered by the central fiscal body, within the limits of the amounts that were the object of the loan granted, respectively returned.

Non-compliance by companies with the prohibition constitutes a contravention and is sanctioned with a fine from 10,000 lei to 200,000 lei, by the persons with attributions from ANAF.

“Little Train Ordinance”

The increase of the minimum wage from July 1, 2026

The minimum wage in the economy will increase from July 1, 2026 to 4,325 lei, when the amount of money for which income tax and social contributions are not paid will decrease from 300 to 200 lei.

For the period January 1 – June 30, 2026, the minimum gross salary remains at 4,050 lei, and the amount of 300 lei/month remains non-taxable. After July 1, 2026, with the increase of the minimum wage, a non-taxable amount of 200 lei/month is kept, to protect the net income of low-wage employees.

Economic recovery measures, stimulation of private investments and simplifications for taxpayers:

– Reduction of the minimum turnover tax (IMCA) to 0.5% in 2026 for all taxpayers and its elimination in 2027;

– Application of a single rate of 1% to income tax for micro-enterprises, regardless of income or type of activity;

– Elimination of construction tax (“pole tax”), starting in 2027;

– Consolidation of fiscal digitization by expanding and clarifying the use of RO e-Invoice;

– Simplification of the RO e-VAT mechanisms, respectively the reduction of administrative burdens, through a more efficient and better targeted fiscal control.

Maintaining specific taxes on oil, gas and natural resources

The government decides to maintain the specific turnover tax for the oil and natural gas sectors, as well as the tax applied to the exploitation of natural resources (other than gas).

Strict fiscal control for excisable products

The GEO introduces a new authorization, guarantee and monitoring framework for operators in the field of energy products, alcohol and tobacco.

New definitions appear (wholesaler with/without storage, registered exporter), increased guarantees (up to 120% of excise duties) and strict criteria for assessing fiscal risk.

Introduction of the registered exporter of energy products

A distinct regime is created for exporters of energy products, with certificates valid for 12 months, strict eligibility conditions and monthly reporting obligations.

The measure aims to reduce evasion and increase the traceability of trade flows.