Companies and individuals who own cars considered to be “luxury”, according to the official criteria, have until December 31, 2025 to submit the 216 declaration to ANAF and pay the special tax of 0.3% now, but which is to triple from next year.
Owners of luxury cars must submit the Declaration to ANAF by December 31
The obligation applies to both individuals and legal entities that own cars registered/registered in Romania whose individual purchase value exceeds 375,000 lei.
The special tax on immovable and movable assets of high value is calculated as follows:
a) in the case of properties representing residential buildings, by applying a rate of 0.3% on the difference between the taxable value of the building communicated by the local fiscal body and the ceiling of 2,500,000 lei;
b) in the case of properties representing cars, by applying a rate of 0.3% on the difference between the purchase value and the ceiling of 375,000 lei.
For “deluxe” villas, the deadline was September 30, 2025.
The special tax on immovable and movable assets of high value is paid to the state budget, in the following Treasury accounts:
- 20A070601- Special tax on real estate of high value;
- 0A070602- The special tax on high-value movable goods.
The IBAN codes related to the income accounts used by individuals and legal entities are published on the website www.anaf.ro, Taxpayer Assistance domain – Section Payment of fiscal obligations – IBAN codes.
The electronic format of Form 216 is available on the portal of the National Agency for Fiscal Administration, Online Services domain, section – Download electronic declarations and is transmitted by electronic means of remote transmission.
Additional information can be obtained:
- through the Virtual Private Space Service – Contact Form, the Assistance and specialized guidance section in the tax field;
- by phone, calling the ANAF Call Center at the number – 031.403.91.60;
- The brochure on the special tax on immovable and movable assets of high value and the Declaration on the special tax on immovable and movable assets of high value – Form 216, published on the ANAF website www.anaf.ro, section Taxpayer Assistance – Services offered to taxpayers – Current guides and other informative materials;
- to the taxpayer assistance and service provision structures within the territorial fiscal bodies”.
The legal basis of the luxury tax:
TITLE X^1- The special tax on immovable and movable assets of high value, from Law no. 227/2015 on the Fiscal Code, with subsequent amendments and additions.
OPANAF no. 3738/2024 for the approval of the model and content of form 216 “Declaration regarding the special tax on immovable and movable assets of high value”, as well as the Procedure regarding the way in which the collaboration between the local fiscal body and the central fiscal body is carried out regarding the receipt/transmission of information regarding taxpayers who owe special tax on immovable assets of high value.
Starting from 2026, the special tax on luxury triples, respectively from 0.3% to 0.9%, according to Law 239/2025 (Fiscal Package 2):
in the case of properties representing residential buildings, by applying a rate of 0.9% on the difference between the taxable value of the building communicated by the local fiscal body and the ceiling of 2,500,000 lei;
in the case of properties representing cars, by applying a rate of 0.9% on the difference between the purchase value and the ceiling of 375,000 lei.
The statement can be seen HERE
