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TVA (VAT) Calculator, 2026
Choose whether you're adding or extracting TVA, the rate, and enter the amount.
TVA rates in Romania, 2026
The standard rate is 21%, raised from 19% starting 1 August 2025. The 11% reduced rate applies to basic foodstuffs, medicine, books, hotel accommodation and restaurant services (excluding alcohol). The threshold for mandatory TVA registration is 395,000 lei in annual turnover, and the threshold for the "TVA la încasare" (cash-basis VAT) system rose to 5,000,000 lei starting March 2026 (OUG 8/2026).
What happened to the 9% TVA on housing
It no longer exists as a general rule. New homes are taxed at 21%; the 9% rate survives only as a transitional measure (Legea 141/2025), exclusively for buyers who signed a pre-contract and paid a deposit of at least 20% by 31 July 2025, for a home of at most 120 usable square meters and 600,000 lei excluding TVA, the first purchased at the reduced rate since 2023 — and delivery must take place by 30 September 2026 (a deadline extended from 31 July by Legea 161/2026, following a cyberattack on ANCPI that blocked a number of transactions; anyone who already paid 21% during this interval can request a refund of the difference). After this date, the only home deliveries eligible for a reduced rate remain those under strict social policy (nursing homes, children's homes), at 11%. Notaries verify eligibility in the Register of reduced-rate purchases.
The formula
From the amount without TVA: TVA = amount × rate. From the amount with TVA included: amount without TVA = amount with TVA ÷ (1 + rate) — don't multiply the amount with TVA directly by the rate, the result will be wrong.
