In short

• Building tax is paid to the city hall every year, in two instalments: by 31 March and by 30 September.
• It is worked out as taxable value × local rate. The city council sets the rate, between 0.08% and 0.2%.
• If you pay the whole year's tax by 31 March, the council may give a discount of up to 10%.

The formula

Tax = area × value per sq m × locality coefficient × local rate

1. Area is the built-up area across all floors. If it cannot be measured from the outside, use the usable area × 1.4.
2. Value per sq m for a building with a reinforced concrete frame or fired-brick walls (the usual case for apartments):
   • 2,677 lei/sq m if it has water, sewage, electricity and heating;
   • 1,606 lei/sq m if one of them is missing.
3. Locality coefficient depends on the rank of the locality (0 is the capital, then I–V) and the zone within it (A–D, set by the city):

Zone	0	I	II	III	IV	V
A	2.60	2.50	2.40	2.30	1.10	1.05
B	2.50	2.40	2.30	2.20	1.05	1.00
C	2.40	2.30	2.20	2.10	1.00	0.95
D	2.30	2.20	2.10	2.00	0.95	0.90

4. Age reduction: the taxable value drops by 15% if the building is between 50 and 100 years old on 1 January of the tax year, and by 25% if it is over 100.

Example

A 55 sq m usable apartment in a rank I city, zone B, with all utilities, local rate 0.1%.

• Built-up area: 55 × 1.4 = 77 sq m
• Taxable value: 77 × 2,677 × 2.40 = 494,710 lei
• Tax per year: 494,710 × 0.1% = about 495 lei

Variants for the same apartment:

• If you pay everything by 31 March and the council gives 10%: about 445 lei.
• If the building is 50 years old or more on 1 January, the taxable value drops by 15%: about 420 lei.

How to pay less

• Pay in full by 31 March. Each local council decides the discount (up to 10%). Check the decision in your city.
• If you owe 50 lei or less in total, you pay it all at the first deadline.
• If you own several buildings in the same locality, the discount and the 50 lei rule apply to the combined tax.

What the calculation does not cover

The example is for residential buildings owned by individuals, in concrete or brick. It leaves out basement, semi-basement and attic rooms used as housing (which have their own rules), buildings of wood or other materials, and other local reductions. The exact rate and zone are in your city council's decision.

Work it out for your apartment

Use the building tax calculator: pick the rank, the zone and the rate, and the result appears straight away.

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Sources: Codul fiscal (Law 227/2015), art. 457 paras. (1), (2), (5), (6) and (6^1), and art. 462 paras. (1)–(3), as in force in 2026. The rate cannot be lower than the one set for 2025.

General information, valid for 2026. It does not replace the official information from your city hall.