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Taxe succesiune 2026

How much inheritance procedures cost in 2026

Onorariul notarial, impozitul de 1%, taxele ANCPI și actele necesare la dezbaterea moștenirii, explicate clar. Cu un calculator gratuit și taxe orientative pe județe.

How inheritance costs are calculated

The cost of settling an inheritance consists of four elements:

  • The notarial fee: set in value bands by Minister of Justice Order 177/C/2024 (2.7% up to 20,000 lei, followed by decreasing bands), plus 21% VAT (Law 141/2025). For an estate worth 400.000 lei, the fee is around 4.904 lei.
  • The 1% tax: payable only if the procedure is completed more than 2 years after death (Tax Code, Article 111), and calculated exclusively on the value of immovable property. In the example above, the tax would be4.000 lei.
  • The ANCPI land registration fee: 0.15% of the property's value for individuals, with a minimum of 60 lei, to enter the inherited right in the land register.
  • The land register extract: 40 lei per property, required for the inheritance file.

In our example, the indicative total is 5.544 lei if the inheritance procedure is completed within 2 years, or 9.544 lei if the deadline is exceeded (including the 1% tax).

Documents required for inheritance procedures

Before the first appointment with the notary, it is useful to have the basic documents ready. Two of them raise the most questions:

The application and referral (Annex 24)

From 2026, the procedure can begin with a standard application form (MDLPA Order 407/2026) submitted by the heirs to the local authority of the deceased's last place of residence. On this basis, the secretary-general prepares the referral to open inheritance proceedings (Annex 24) and sends it to the Camera Notarilor Publici, which assigns the notary. You may also contact a notary directly (Law 36/1995).

The tax clearance certificate

Issued by the local authority's tax department, it shows that the inherited properties have no debts to the local budget. The notary requires it for each property in the estate.

These are supplemented by the death certificate, the heirs' identity documents and the properties' ownership documents (contract, title, land register extract).

Steps in the inheritance procedure

From 2026, the procedure can begin through an administrative route at the local authority rather than directly with the notary. However, there are two routes, and you choose one of them:

  1. 1. Application to the local authority: submit the standard application form to open inheritance proceedings (MDLPA Order 407/2026) to the local authority of the deceased's last place of residence. On this basis, the secretary-general prepares the referral (Annex 24) and sends it to the Camera Notarilor Publici, which assigns the notary. Alternatively, you may contact a notary in the district of the last place of residence directly (Law 36/1995).
  2. 2. Document file: collect the death certificate, identity documents, ownership documents, tax clearance certificate and referral (Annex 24) from the local authority in whose area the property is located.
  3. 3. Notary appointment: submit the file to the assigned or chosen notary and set the date for the inheritance proceedings.
  4. 4. Inheritance proceedings: the notary establishes the heirs, shares and estate, then issues the inheritance certificate.
  5. 5. Land registration: register the inherited right in the land register with ANCPI.

Sources: MDLPA Order 407/2026 (standard forms, M.Of. 304/16.04.2026), Article 243 of the Administrative Code (OUG 57/2019), Law 36/1995 on public notaries, Minister of Justice Order 177/C/2024 (fees) and Tax Code, Article 111 (the 1% tax).

Calculate the exact cost of your inheritance

Enter the value of the properties and the number of heirs in the free calculator to find the fee, tax and charges instantly. For the full list of documents and detailed steps,the Verifi inheritance report costs 199 RON.

Frequently asked questions

How much does settling an inheritance before a notary cost in 2026?

The main cost is the notarial fee, set in value bands by Minister of Justice Order 177/C/2024, with 21% VAT. Added to this are the ANCPI fee for registering the inheritance (0.15%, minimum 60 lei), the land register extract (40 lei per property) and, if the procedure exceeds 2 years from death, the 1% tax on immovable property. For an apartment worth around 400,000 lei, the indicative total starts at approximately 5.544 lei.

What are the 2-year rule and the 1% tax?

Under the Tax Code (Article 111), no tax is payable if the inheritance procedure is completed within 2 years of the date of death. If this deadline is exceeded, a tax of 1% is payable, calculated only on the value of the estate's immovable property. That is why it is important to settle the inheritance as soon as possible.

Which documents are needed for succession?

Common documents include the death certificate, the heirs' identity documents, the properties' ownership documents, the tax clearance certificate from the local authority and the referral to open inheritance proceedings (Annex 24). From 2026, a standard application form to open the procedure (MDLPA Order 407/2026) is also required, submitted to the local authority of the deceased's last place of residence. The exact list depends on the composition of the estate.

In 2026, does succession start at the town hall or directly with a notary?

From 2026, the procedure can begin through an administrative route: you submit a standard application form (MDLPA Order 407/2026) to the local authority of the deceased's last place of residence, and the secretary-general sends the referral (Annex 24) to the Camera Notarilor Publici, which assigns a notary. This route applies where the deceased had assets and/or debts to the local budget. The traditional route remains valid: any heir or interested party may contact a notary in the district of the last place of residence directly (Law 36/1995). You choose the route; both conclude before a notary.

Do inheritance fees differ from one county to another?

The fee, 1% tax and ANCPI fees are calculated in the same way nationwide, under the same rules. What differs is the property's value, which starts from each county's notarial valuation grid. That is why the estimated total for a typical apartment varies between counties.

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