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Calculator impozit local 2026

Home tax calculator (local tax)

Estimează cât plătești în 2026 din suprafață, tipul clădirii, utilități, zonă, cota primăriei și vechimea fiscală.

Free result

Indicative annual local tax on the home.

The basis, rechecking and limitations of the calculation
Rule or data
Tax Code art. 457, Law 239/2025 and OUG 9/2026 for age-related reductions.
When we check again
Check again after publication of the local decision for the following year.
What may vary
The rate and zoning set by the local council.

The usable area in the title deed; we convert it to gross floor area (× 1.4) for the calculation.

Building type

Structure or material of the external walls

If the walls contain different materials, the law uses the predominant material.

Does the building have utilities?

“With utilities” = water, sewerage, electricity and heating (all required).

Location and use of the space

Age for tax purposes on 1 January 2026

Statutory reduction:0%. After a major renovation for tax purposes, the year in which the works were formally accepted is used.

Tax zone

The zone is shown in the tax assessment notice, or you can ask the town hall. Coefficient:2,3.

Between 0.08% and 0.2%, set by the local council. Default: 0.1%.

How much home tax has increased in 2026

For a category A building with all utilities, Law 239/2025 increased the statutory value from 1,000 lei/m² to 2,677 lei/m²: a rise of 167.7%. The final tax does not automatically increase in the same proportion, as it is affected by building type, zone, the local rate and the age-related reduction.

How it is calculated

The usable area is converted to gross floor area (× 1.4). The taxable value starts from the value per m² for category A-D, adjusted for basement/semi-basement/attic spaces, zone, rank and age. The tax is the resulting value × the rate set by the local council (between 0.08% and 0.2%). OUG 9/2026 applies reductions of 15% for ages 50-100 and 25% for over 100 years. The calculator's figure is indicative; the official amount is shown in the town hall's tax assessment notice.

Frequently asked questions

How much has home tax increased in 2026?

For category A with utilities (concrete or fired brick), Law 239/2025 increased the statutory value from 1,000 lei/m² to 2,677 lei/m², or by 167.7%, from 1 January 2026. The final tax does not automatically increase by the same percentage: it depends on the local rate and zoning, building type and age-related reduction.

How is residential building tax calculated in 2026?

The usable area is converted to gross floor area (× 1.4). This is multiplied by the statutory value per m² for category A-D, the percentage applicable to basement/semi-basement/attic spaces and the zone-and-rank coefficient. After the statutory age-related reduction, the tax is the resulting taxable value × the rate set by the local council.

What are the values per m² for each building type in 2026?

With all utilities / without all utilities, the values are: A — concrete or fired-brick home: 2,677 / 1,606 lei/m²; B — home made of timber, stone, unfired brick or cob: 803 / 535 lei/m²; C — concrete or fired-brick outbuilding: 535 / 469 lei/m²; D — outbuilding made of untreated materials: 335 / 201 lei/m². For walls containing different materials, the predominant material is used.

What reduction do older buildings receive in 2026?

OUG 9/2026 reduces the taxable value by 15% for buildings aged 50-100 years inclusive and by 25% for those over 100 years old on 1 January 2026. If a major renovation has taken place within the meaning of tax law, the completion year becomes the year in which those works were formally accepted.

What is the zone-and-rank coefficient?

A correction coefficient in the Tax Code that adjusts the value according to the locality (rank 0 for București through to rank V for villages) and the zone within it (A, B, C, D). It ranges from around 2.6 in central București to below 1 in rural areas.

Who sets the tax rate?

The local council, within the statutory range of 0.08%-0.2% for residential buildings. For 2026, the rate cannot be lower than the rate applied in 2025. Check the exact value in the local council decision or on the town hall's website.

How accurate is this calculator?

It is an indicative estimate. It uses the A-F values, coefficients and age-related reductions in the Tax Code as applicable for 2026, but the exact rate, zone and rank are set locally. For areas in different categories, calculate each category separately. The official amount is shown in the tax assessment notice.

When is local tax payable?

In two equal instalments, by 31 March and 30 September. For full payment by 31 March, many town halls offer a discount of up to 10%.

Buying a property? Check the debts too

From 2026, a sale and purchase requires a tax clearance certificate showing that no debts are owed to the local budget. See what changed under OUG 7/2026, then check the property fully on the map.