Tax on selling a home in Romania: 3% or 1%, and how to work it out
What you pay the state when you sell a home you own personally. The rate depends on how long you have owned it. A worked example, the exemptions, and what to check before you go to the notary.
7 November 2026In short
- If you sell a home you own personally, you pay a tax worked out on the value of the sale.
- The rate is 3% if you owned the home for up to and including 3 years, and 1% if you owned it for more than 3 years.
- The notary calculates and collects it before authenticating the deed. There is no separate return to file.
How it is calculated
The formula is simple: the value of the sale multiplied by the rate.
Example. You sell an apartment for 450,000 lei.
| How long you owned it | Rate | Tax | You keep (before other costs) |
|---|---|---|---|
| 2 years | 3% | 13,500 lei | 436,500 lei |
| 5 years | 1% | 4,500 lei | 445,500 lei |
The difference is 9,000 lei. If you are close to the 3-year line, the date you sign matters.
What value it is based on
The tax is based on the value the parties declare in the deed. There is a floor, though: if the declared value is below the minimum value set by the market study of the notaries' chambers, that minimum becomes the base. You cannot lower the tax by declaring an unrealistically low price.
When it does not apply
The law lists a few cases where the sale tax does not apply. The most common:
- a gift between relatives and in-laws up to the third degree, and between spouses;
- acquiring the property through restitution under special laws;
- inheritance, if the succession is settled and closed within 2 years of the death. If it is not closed in time, the heirs owe 1% of the value of the estate.
The full list has other cases, for example a transfer in lieu of payment under Law 77/2016. Ask the notary if you think one applies to you.
What to check before you sell
- The date you acquired the home, with the deed in hand. It decides whether you pay 3% or 1%.
- The minimum value the notaries' chamber uses for your area. The notary knows it and will tell you.
- The land register extract and the home's documents, so there are no surprises on signing day.
- Costs besides the tax: the notary's fee, any registration fees for the buyer, and the agency's commission if you use one.
Work it out for your case
Enter the price and the number of years in the sale tax calculator and see the amount straight away.
Sources: Codul fiscal (Law 227/2015), art. 111 paras. (1), (2), (3), (4), (4^1) and (6), as in force in 2026. The official text is the one in the Monitorul Oficial.
General information, valid for 2026. It does not replace the advice of a notary, an accountant or the tax authority.