Romania: rent 10% after a 20% deduction, sale 1 or 3% depending on a 3-year holding period

Rent: 10% of the base after a 20% deduction; short letting of up to 7 rooms: 10% after a 30% deduction; the 10% CASS health contribution applies when investment income is at least 6 minimum wages. Sale: 3% if held up to 3 years, 1% if longer, withheld by the notary. Tax on homes from 0.1 to 0.2%.

Source

PwC Worldwide Tax Summaries

Status

verified

Published

October 31, 2026