e-Proprietatea and market-value taxation from 2027: law, announcement or rumour?
Headlines about “market-value taxation from 2027” mix three very different things: a law already in force, a government announcement without implementation rules and analysts' speculation. This guide separates them with clear labels, shows what has already changed in building tax for 2026 and what you can do now without making panic-driven decisions.
- CERTAIN (law): annual building tax has already risen from 2026 (2,677 lei/m² base, Law 239/2025), with automatic age reductions of -15%/-25% (OUG 9/2026); the RO e-Proprietate system is established by the same law.
- ANNOUNCEMENT (not law): market-value taxation from 1 January 2027 is currently a government promise; calculation rules do not exist, and the previous reform (OG 16/2022) was postponed three times and repealed.
- RUMOUR: figures such as “taxes +270% in 2027” are analysts' speculation, not legislation. Do not sell, buy or rush because of them.
- The notarial valuation grid is NOT the basis for annual tax (that link was repealed). It remains the basis for TRANSFER charges: sale and succession. It is worth knowing your property's reference value from it.
What is certain and what is not before 2027
Market-value taxation reform has three layers of different weight: the law already in force, the announcement for 2027 and the rumours. Treat them differently.
Verifi helps you prepare the right questions and identify important warning signs. For complex legal situations, clarify the decision to sign with your notary or lawyer.
Law, announcement, rumour: how to read the news about 2027
The same news story usually mixes all three levels. Label them before reacting.
Simple rule: respond to the law, follow announcements, ignore rumours until they become published rules.
- 2,677 lei/m² - the new base taxable value for type A buildings, up from 1,000 lei/m², effective from 2026 (bills 80-158% higher in large cities) (Legea 239/2025, M.Of. 1160/15.12.2025)
- -15% / -25% - automatic age reductions, reintroduced in 2026: -15% for buildings aged 50-100 years, -25% above 100 years (OUG 9/2026)
- 1 Jan. 2027 - the date ANNOUNCED by the government for market-value taxation through RO e-Proprietate; there is no law with implementation rules yet (government announcement, 23.01.2026)
- abrogat - the mechanism in OG 16/2022 linking annual tax to notarial valuation grids; the grid remains the basis only for transfers (sale, succession) (Legea 239/2025)
1. The same news, three levels of certainty
When you read about “market-value tax from 2027”, the same article usually contains three claims with completely different weight. Here they are separately, each with the label it deserves:
References: Law 239/2025 (M.Of. 1160/15.12.2025); OUG 9/2026; Prime Minister Bolojan's statements of 23 January 2026; tax advisers' analyses (EY) of the risk of delays. The labels above reflect the legislative position at publication; check new legislation before making decisions.
2. What is already law: 2026 tax and the e-Proprietatea system
The certain part of the reform has already happened and was felt in 2026 bills. Law 239/2025 raised the base taxable value of type A buildings (with reinforced concrete frames or walls of durable materials) from 1,000 to 2,677 lei/m². In large cities, annual tax rose by approximately 80-158%. To temper the effect on older housing, OUG 9/2026 reintroduced age reductions: -15% for buildings aged 50 to 100 years and -25% for those over 100, applied automatically by councils without an application.
Law 239/2025 also established the “RO e-Proprietate” system, administered at Ministerul Finanțelor through CNIF: a national property database into which public institutions feed their data free of charge. It is the infrastructure on which the government intends to base market-value property assessments from 2027. The system is certain; tax rules based on it are not yet.
3. The 2027 announcement: a promise with a history of postponements
On 23 January 2026, Prime Minister Bolojan announced that property would be taxed at market value from 1 January 2027 through an IT system developed with World Bank. The official wording was cautious: “not an increase, but a refinement”, with councils able to adjust their rates to the new values.
Why do we treat the date cautiously? Because this very reform has a history of slipping: the move towards market-based taxable values in OG 16/2022 was postponed three times, then repealed entirely. Tax advisers (including EY România) warn that the 2027 deadline may bring delays or last-minute changes. Until calculation rules appear in legislation published in Monitorul Oficial, 1 January 2027 remains a political target, not a tax certainty.
4. The “+270%” rumour: where it comes from and why it is not a real figure
The “+270%” figure circulating in the press in early 2026 comes from an estimate by economic analyst Adrian Negrescu, based on his own scenario, not an official document. It is legitimate speculation as an opinion, but no adopted formula supports it: calculation rules for 2027 simply do not yet exist.
The clearest sign that no one knows the impact today: the government itself presents the reform as neutral (“refinement”), while analysts discuss increases of hundreds of per cent. Both cannot be true simultaneously, and neither can be verified until the rules are published.
5. What to do now, without panic: the actual timetable
For 2027, you currently have no new obligation: nothing to declare, nothing to pay in advance, nothing to sign. Useful steps in the meantime:
We explain exactly how sale tax works and why the press often confuses it with notaries' reporting in the guide to forms 208 and 209. This guide is for information only and does not replace tax advice; ask a tax adviser or the notary about your specific situation.
Frequently asked questions
What is the RO e-Proprietate system?
An IT system established by Law 239/2025, administered by Ministerul Finanțelor (through CNIF), to which public institutions provide property data free of charge. Its stated purpose is to enable property valuation for taxation. The system's existence is certain, as provided by law; market-value taxation rules have not yet been adopted.
Is it certain that tax will be calculated at market value from 1 January 2027?
No. The date of 1 January 2027 comes from a government announcement (Prime Minister Bolojan, 23 January 2026: an IT system developed with World Bank, “not an increase, but a refinement”, with councils able to adjust their rates), not a law with implementation rules. The similar reform in OG 16/2022 was postponed three times and then repealed, and tax advisers warn that this deadline may slip too. Follow legislation, not headlines.
Will my taxes rise by 270% in 2027?
The “+270%” figure is speculation by an analyst (Adrian Negrescu), not legislation or an official calculation. No one can know today how much your tax would change in 2027, because the calculation rules do not yet exist. The government presented the reform as a “refinement”, with rates adjustable by councils; until the rules are published, any percentage is a rumour.
How much did building tax rise in 2026?
Law 239/2025 raised the base taxable value for type A buildings from 1,000 to 2,677 lei/m², effective from 2026; in large cities, bills rose by around 80-158%. OUG 9/2026 reintroduced automatic age reductions: -15% for buildings aged 50-100 years and -25% for those over 100 years old.
Will the notarial valuation grid become the basis for annual tax?
No. The provisions of OG 16/2022 linking annual tax to notarial valuation grids were repealed by Law 239/2025, and no rules have yet been adopted for 2027. The notarial valuation grid remains the calculation basis for transfers: sales (3% or 1% tax applies to the higher of the price and grid value) and succession.
What can I do now as an owner?
For 2027, there is nothing to file or pay in advance because the rules do not yet exist. Practical steps: check your annual tax for 2026 (it has already risen) and find your property's reference value in the notarial valuation grid, the minimum basis for charges on sale or succession. That tells you where you stand before the 2027 rules are published.