Does the increased 5% rate apply to individuals too?

No. The increased rate for lack of revaluation applies only to legal entities, for non-residential buildings.

How often must a non-residential building owned by a company be revalued?

At least once every 5 years, to avoid the automatic switch to the increased 5% rate.

Company Building Revaluation Every 5 Years 2026

Companies — revalue buildings every 5 years to avoid the 5% rate

For companies, neglecting a periodic building revaluation can multiply local tax several times over — an easily avoidable administrative trap.

What the law says

Legal entities that don't revalue a non-residential building in the last 5 years automatically pay the increased rate — 5% of the taxable value, instead of the normal range of 0.2%-1.3%. The cost of a revaluation is usually much lower than the tax difference accumulated over the long term.

Art. 460 Cod fiscal.

How it applies, in numbers

Illustrative example: a non-residential building with a taxable value of 500,000 lei, at the normal 1% rate, pays 5,000 lei/year in tax. Without revaluation at the 5-year deadline, the rate jumps to 5% — tax of 25,000 lei/year, five times more.

Common mistakes

The common mistake is treating revaluation as an optional formality that can be postponed indefinitely — the cost of the increased rate accumulates year after year, usually well beyond the cost of a timely revaluation.

Estimate, not tax advice. The strategy above is legal under the legislation in force as of this page's last update, explicitly cited. For decisions with major financial impact, check with a licensed accountant or tax advisor before acting.

See all strategies in the "Local" category Thresholds, regime choices, and exemptions the law already gives you. ← Back to Tax Optimization