What does land tax depend on?

On three factors: whether the land is within or outside town limits, the land-use category it's registered under, and the zone or rank of the locality where it's located.

Land Tax Calculator Romania 2026 — Land Within and Outside Town Limits

Q: What changed for land tax starting in 2026?

Law 239/2025 raised the tariffs by roughly 60-90% compared with 2025, and agricultural land within town limits up to 400 m² is now taxed entirely at the building-land tariff, not the agricultural one.

Choose the type of land. For agricultural land within town limits we use the values from the Cod fiscal 2026 directly; for building land and land outside town limits you need the local tariff, because the law leaves that up to the city hall.

How land tax works

The formula depends on three things: where the land is (within or outside town limits), which land-use category it's registered under, and which zone and locality rank it's in (art. 465 Cod fiscal).

Within town limits, agricultural category

For arable land, pasture, hayfields, vineyards, orchards and the other categories, the Cod fiscal gives fixed amounts per hectare, differentiated by zone, which are multiplied by a correction coefficient based on locality rank: 8 for Bucharest, 5 for rank-I municipalities, 4 for rank II, 3 for towns, 1.10 and 1.00 for villages. The important exception: the first 400 m² are taxed at the building-land tariff, not the agricultural one — which is why a small "arable" plot in a city ends up paying like a building plot.

Within town limits, building land

Here the law doesn't set a fixed figure — instead it gives a range from which each local council picks its own tariff per hectare, just as with building tax. The exact amount is on your tax assessment notice; the calculator applies it if you enter it.

Outside town limits

A tariff per hectare set by the local council within the limits of the Cod fiscal, by land-use category, multiplied by the zone-and-rank correction coefficient from art. 457 alin. (6) — from 0.90 (component village, zone D) up to 2.60 (Bucharest, zone A). The coefficient is included automatically in the calculation.

What changed in 2026

Law 239/2025 raised land tariffs by roughly 60–90% compared with 2025, and the rate set by the city hall can no longer drop below the previous year's rate. Also starting in 2026, the land area covered by buildings is subtracted from the calculation (you already pay building tax on that area), and agricultural land within town limits up to 400 m² is taxed entirely at the building-land tariff. Payment is made in two equal installments, by 31 March and 30 September, with a bonus of up to 10% for paying the full amount in advance.