🇷🇴 Romania

Property Taxes and Buying Costs in Romania

Budget 1.5–4% on top of the price for a resale apartment. On a 60 m² apartment in Bucharest (about €126,000) that is roughly €1,890–€5,040.

Costs when you buy

Notary fee
Regulated sliding scale, approx. 0.5–1% of price plus VAT
Land registry fee
approx. 0.15% of price
VAT on new builds
21% standard; the reduced 9% rate ended for most new contracts after 2025 transitional deadlines
Agent commission
approx. 1–2%, often paid by the buyer

Costs while you own

Building tax
approx. 0.08–0.2% of taxable value a year, set by municipality

Tax on rental income

Rental income is taxed at Romania's 10% income tax rate on gross rent after a flat expense deduction.

Frequently Asked Questions

What taxes do you pay when buying property in Romania?↓
Notary fee: Regulated sliding scale, approx. 0.5–1% of price plus VAT. Land registry fee: approx. 0.15% of price. VAT on new builds: 21% standard; the reduced 9% rate ended for most new contracts after 2025 transitional deadlines. Agent commission: approx. 1–2%, often paid by the buyer.
What are total closing costs in Romania?↓
Typically 1.5–4% of the purchase price for a resale apartment.
How is rental income taxed in Romania for non-residents?↓
Rental income is taxed at Romania's 10% income tax rate on gross rent after a flat expense deduction.
Buying property in Romania: step-by-step guide →
Property prices in Romania →Apartments for sale in Romania →Rental yield calculator →

Last reviewed 2026-10. General information, not tax or legal advice: rates change and often depend on region and buyer status, so confirm with a local notary, lawyer or tax adviser. Sources: ANAF: Law 161/2026, Romania Insider: Deadline for 9% VAT home purchases extended.