What rate does a company pay for an apartment it owns, in 2026?

The full residential regime, 0.08%–0.2%, the same as an individual. Law 239/2025 originally provided for the switch to the non-residential rate (0.2%–1.3%) starting in 2026, but OUG 78/2025 postponed the change until 2027.

What happens if a non-residential building has no recent valuation report?

For individuals, a fixed 2% rate applies to the value from the Cod fiscal grid (the same grid used for residential). For companies, if the value hasn't been revalued in the last 5 years, the fixed rate is 5%.

31.08.2026 1 EUR = 5,2586 lei 1 USD = 4,5335 lei

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Building Tax Calculator, 2026

Choose who owns the building and what type it is — the regime genuinely differs between residential and non-residential, and between an individual and a company.

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Individual Company

Residential Non-residential

Taxable value of the building

This isn't the market price — it's the value calculated using the Cod fiscal formula (usable area × 1.4 × standard value lei/m² × zone coefficient) for residential, or the book value / valuation-report value for non-residential.

Annual tax

0–

up to 0 lei, depending on the rate set by your city hall

When the result is a range, it can't be more precise. The exact rate within the legal range is set every year by each local council individually — there are over 3,000 municipalities in Romania, each with its own decision — and it can be raised further by up to 50% for certain criteria, or up to 500% for neglected buildings. The actual amount is on the tax assessment notice from your city hall. When the result is a fixed rate (2% or 5%), it comes directly from the law, without any input from the city hall.

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Residential vs. non-residential — why it matters

Residential buildings (homes) pay between 0.08% and 0.2% of the taxable value, set by the local council. Non-residential buildings (offices, retail space, warehouses, storage) pay significantly more: between 0.2% and 1.3%, also set locally — but only if the owner holds a valid valuation report (from the last 5 years). Without a report, the law leaves no room for negotiation: the fixed rate is 2% for individuals, 5% for companies with unrevalued buildings — usually well above what the range would produce, precisely to push owners to update the report.

Companies: residential, non-residential and agricultural

A company that owns a non-residential building (office, warehouse, retail space) pays 0.2%–1.3%, the same as an individual, but with a 5% penalty (not 2%) if the value hasn't been revalued in the last 5 years — the periodic-revaluation obligation is stricter for legal entities. Exception: companies with a registered agricultural activity, which have agricultural income and expenses in the relevant fiscal year, pay a fixed 0.4% rate for non-residential buildings used for agriculture — regardless of the rate set by the city hall.

What changed in 2026

Law 239/2025 significantly raised the taxable values per square meter in the Cod fiscal grid (for buildings with concrete frames, the standard value reached 2,677 lei/m²), which pushed up home taxes by roughly 70–80% compared with 2025, even though the rate range itself stayed the same. Age-based reductions changed too: the taxable value now drops by 15% for buildings 50–100 years old and by 25% for buildings over 100 years old (the old 10/30/50% tiers are gone). The rate set by the city hall for 2026 can't be lower than the 2025 rate. For companies that own homes: Law 239/2025 originally provided for their move to the non-residential rate (0.2%–1.3%) starting in 2026, but OUG 78/2025 postponed this change until 2027 — for 2026, the residential regime (0.08%–0.2%) still applies to apartments owned by legal entities, unchanged from previous years. Also starting in 2026, the fixed 0.4% rate for agricultural non-residential buildings owned by individuals has been removed — these now fall under the general 0.2%–1.3% range; the 0.4% exception remains valid only for companies.