Romania’s Proposed Property‑Tax Reforms

My View on Romania’s Proposed Property‑Tax Reforms

The government is tripling the “special” property tax for expensive homes — for properties worth over 2.5 million lei (~€500,000), the rate jumps from 0.3% to 0.9%. 

For corporate property, companies will no longer get the preferential “residential” rate. All corporate-owned properties could be taxed as non-residential, with rates between 0.2% and 1.3%, depending on local appraisal. 

Buildings constructed without permits will face steep penalties: Declared illegally built: double property tax for 5 years. Not declared: tax increases by 30% every 6 months of delay. Authorities will use drones and satellite imagery, alongside on-site inspections, to detect unauthorised buildings — and that data can be used in court. 

The eProprietatea system (which ties property tax to real market value) has been delayed until 2027.

The 2026 changes are a step in that direction, but still a “bridge,” not the final system. Special exemptions: veterans, politically persecuted people, and others (including victims of ethnic/racial persecution) are exempted from property tax on their home and related land, according to the government. 

Why This Matters

These measures clearly increase the tax burden on wealthy property owners and large corporations. The crackdown on illegal construction shows the government is serious about enforcing building laws — but the use of aerial surveillance may raise privacy or practical concerns.

Delaying eProprietatea suggests the system still needs work; the 2026 tax hikes feel more like preparation than a fully baked reform.

Where to Track the Proposal’s Progress

Agerpres – Government press releases often detail the amendments and who is excluded. 

Profit.ro – Political and fiscal news on how the “special” tax and other measures are being debated. 

PwC Romania / Consulting Reports – Good analysis of how these tax changes affect both individuals and companies. 

KPMG Tax Guide (2025) – Breakdown of the current “special” tax rules and how they’re changing. 

Bottom Line (Opinion):

These tax reforms are clearly aimed at richer homeowners and corporations, which may improve fiscal fairness — but they also risk discouraging investment or burdening people with very high-value properties. The government is pushing hard, but how well the system will work (especially with eProprietatea) is still up in the air.