← Tax Optimization · Legal
Why underdeclaring the sale price in the deed doesn't make sense
A common temptation when selling property is putting a lower price in the deed — but the notary table mechanism cancels out any tax benefit of this practice.
What the law says
If the price declared in the sale deed is below the minimum value in the notary reference table for that zone, the fees (transfer tax, notary fee, land registration fee) are calculated on the table value anyway, not on the declared price. Underdeclaring reduces nothing legally — it only creates risk in case of an audit, with no real tax benefit.
Order of the Minister of Justice no. 177/C/2024 — the notary table of minimum values.
How it applies, in numbers
Illustrative example: an apartment sold at a declared price of 100,000 lei, but for which the local notary table indicates a minimum of 180,000 lei — all fees (transfer tax, notary fee, land registration) are calculated on 180,000 lei, the table value, not the 100,000 lei declared in the deed.
Common mistakes
The common mistake is assuming a lower declared price automatically reduces the fees — the notary table mechanism cancels out this calculation from the start, so underdeclaring remains just a risk, with no tax advantage.
