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Calculator impozit vânzare 2026

Property sale tax calculator

Află instant impozitul pe care îl plătește vânzătorul: 3% sau 1% din valoare, pe baza din grila notarială. În lei și euro, la cursul BNR.

Free result

Estimated tax of 1% or 3%, in lei and the euro equivalent.

The basis, rechecking and limitations of the calculation
Rule or data
Tax Code art. 111 and the declared tax base or notarial valuation grid.
When we check again
Check again after the notary confirms the calculation basis.
What may vary
The ownership period and the value accepted at authentication.

The tax is calculated on the higher of the declared price and the notarial valuation grid value. If you do not enter the grid value, we use the price.

Don't know the property's value?

The notarial valuation grid sets the official minimum price. If you declare a lower price, the notary calculates fees and taxes using the grid value, not your price. Find the exact value in the Grid Report.

View the grid report (99 lei)

How long has the seller owned the property?

The seller is

Introdu prețul de vânzare ca să vezi impozitul.

How much tax is payable on selling a property

When selling a property, an individual seller pays property transfer tax under the Tax Code (art. 111): 3% of the value if they have owned it for up to 3 years inclusive, and 1% if they have owned it for more than 3 years. Since 2023 there has been no tax-free threshold, so the full value is taxed. The tax is withheld by the notary at authentication and paid to the state.

Which value is used in the calculation

The tax applies to the value declared in the contract, but this cannot be below the minimum value in the notarial valuation grid. If you declare less, the tax is still calculated on the grid value. Find the minimum grid value for your property.

Who pays and what else you owe

The transfer tax is payable by the seller. The buyer usually pays the notary's fee and the ANCPI land registration fee. Calculate all notarial fees (notary, ANCPI, extract). Acquisition by gift between relatives up to the third degree or between spouses is exempt; for an inheritance, no tax is payable if the succession proceedings are completed within 2 years, otherwise 1% applies.

Selling an inherited property? The rules at a glance

The rates are the same, 3% or 1%, but for an inherited property, the start of the 3-year period matters. For acquisition by inheritance, the period runs from the deceased's date of death, when the succession opens, not from the date the certificate of inheritance is issued. For rights acquired later through partition or other unusual circumstances, ask the notary to confirm the exact basis before calculating.

Separate from tax on sale, there is succession tax: if the succession proceedings are completed more than 2 years after the death, the heirs owe 1% of the estate's value, payable to the notary during the proceedings, whether or not they subsequently sell. These are two different taxes that may apply together. Calculate succession costs separately or see the complete guide: how much succession costs in 2026.

Special case: agricultural land outside the built-up area that is purchased and resold before 8 years have passed since purchase. Law 17/2014 provides for an additional 80% tax on the positive difference between the land's value at the sale date and at the purchase date, established using the notaries' chambers' reference values (expert valuation or market study) for the respective periods. It is payable in addition to the 3% or 1% tax. If you acquired the land other than by purchase (for example, by inheritance), confirm with the notary whether and how the rule applies to you.

Who declares the sale to ANAF

If you sell through a notary, you file nothing with ANAF: the notary calculates and withholds the tax at authentication, pays it to the budget and reports you on Form 208, the notary's information return. You file Form 209 yourself only if the transfer takes place outside notarial or court proceedings, within 10 days of the transaction. The press headline “home sales enter ANAF's records” refers to this reporting by the notary, not a new tax for the seller: the rates of 3% and 1% under art. 111 remain unchanged in 2026.

Frequently asked questions

How much is the tax on selling a flat in 2026?

Property transfer tax is 3% of the value if the property has been owned for up to 3 years inclusive, and 1% if it has been owned for more than 3 years (Tax Code art. 111). There has been no tax-free threshold since 2023, so the full value is taxed.

Who pays the tax on sale, the seller or the buyer?

The transfer tax is payable by the seller and withheld by the notary at authentication. The buyer usually pays the notary's fee and the ANCPI land registration fee.

Do I have to declare the sale to ANAF, or does the notary do it?

For a sale through a notary, you file nothing: the notary withholds the tax at authentication, pays it to the budget and reports you on Form 208. You file Form 209 yourself, within 10 days of the transaction, only if the transfer takes place outside notarial or court proceedings.

What does it mean that home sales “enter ANAF's records” from 2026?

This is the information return the notary already sends to ANAF (Form 208) for every transaction. It is not a new tax and does not change the rules for the seller: the rates of 3% and 1% (Tax Code art. 111) remain the same in 2026.

Is the tax calculated on the contract price or the notarial valuation grid?

On the value declared in the contract, but this cannot be below the minimum value in the notarial valuation grid. If you declare less, the tax still applies to the grid value.

I am selling only the usufruct or bare ownership. Is it calculated in the same way?

No. When the price is below the grid value, the tax base is 20% of the grid value for rights derived from ownership (for example, usufruct) and 80% for bare ownership; 3% or 1% is then applied. The calculator above covers a standard sale and purchase with full ownership rights.

When do I pay 1% and when 3%?

3% if you have owned the property for up to 3 years inclusive, and 1% if you have owned it for more than 3 years. The period runs from the acquisition date to the sale date.

Do I pay tax if I sell a house I inherited or received as a gift?

Acquisition by gift between relatives up to the third degree or between spouses is exempt. For an inheritance, no tax is payable if the succession proceedings are completed within 2 years; otherwise, 1% is payable. This calculator covers sales and purchases.

I am selling an inherited flat. When does the 3-year period start?

For a property acquired by inheritance, the ownership period runs from the deceased's date of death, when the succession opens, not from the date the certificate of inheritance is issued. If more than 3 years have passed since the death, the rate is 1%; up to 3 years inclusive, it is 3%. For unusual circumstances or rights acquired later through partition, confirm the exact basis with the notary.

Do I pay two taxes if I sell an inherited property?

There may be two different taxes. Succession tax: 1% of the estate's value, payable only if the succession proceedings are completed more than 2 years after the death, paid to the notary during the proceedings whether or not you sell. Tax on sale: 3% or 1% of the higher of the price and grid value, withheld by the notary at the sale. The rules are separate and may apply together.

I am selling agricultural land outside the built-up area less than 8 years after buying it. What additional tax do I pay?

In addition to the 3% or 1% tax, Law 17/2014 provides for an 80% tax on the positive difference between the land's value at the sale date and at the purchase date, established using the notaries' chambers' reference values (expert valuation or market study) for the respective periods. Without a positive difference, this additional tax is not payable. If you acquired the land other than by purchase, confirm with the notary whether the rule applies to you.

How is the ownership period calculated?

It runs from the date the property was acquired (purchase, construction, inheritance) to the sale date. Up to 3 years inclusive, 3% applies; over 3 years, 1% applies.

Does a legal entity pay this tax on sale?

No. Companies do not pay the individuals' transfer tax (art. 111), but their business tax on the gain from the sale (corporate income tax or microenterprise income tax), plus VAT where applicable. The calculator displays a note in this case.

Does the tax-free threshold of 450,000 lei still exist?

No. The threshold was removed from 1 January 2023 (OG 16/2022). The full transaction value is taxed, regardless of the price.

Notarial valuation grid by county

The grid value is the starting basis for the tax. View the 2026 notarial valuation grid for your county.

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