In brief
Property tax in Romania is a local tax paid to the municipality, and in Bucharest to the sector in which the property is located, in two equal instalments: by 31 March and by 30 September. Whoever pays the whole year by 31 March may receive a discount of up to 10%, according to the decision of the local council. From abroad, payment is made by card through Ghișeul.ro or the authority's website, by transfer in lei from a Romanian account, or through a representative.
Key takeaways
- 1Building, land and vehicle taxes are paid in two equal instalments, by 31 March and by 30 September (Tax Code, Articles 462, 467, 472).
- 2The discount for early payment is up to 10% and is not automatic; each council decides whether to grant it and at what rate.
- 3A surcharge of 1% for each month or part of a month is charged on late local taxes (Fiscal Procedure Code, Article 183).
- 4New owners file a declaration within 30 days of the acquisition, and the tax applies from 1 January of the following year.
- 5A local tax debt delays a sale, because the notary requires a tax clearance certificate (certificat de atestare fiscală) from the authority.
Those who own a property in Romania and live in Israel quickly discover that the difficult part of property tax is not the amount, which is usually modest, but the logistics: to whom to pay, when, and how to do it remotely without a small debt accumulating over the years. This guide deals with the payment itself. How the tax is calculated and what has changed in the rates is explained in our guide to the annual property tax in Romania.
When is property tax paid in Romania?
Twice a year, in two equal instalments: by 31 March and by 30 September, inclusive. The same deadlines apply to building tax, land tax and vehicle tax.
| Subject | What the Tax Code provides | Article |
|---|---|---|
| Building tax | Two equal instalments, by 31 March and by 30 September | 462(1) |
| Land tax | The same deadlines | 467(1) |
| Vehicle tax | The same deadlines | 472(1) |
| Discount for early payment | Up to 10% for paying the whole year by 31 March, according to the decision of the local council (in Bucharest, the General Council) | 462(2), 467(2), 472(2) |
| Small amount | Building or land tax of up to 50 lei to the same authority is paid in full by the first deadline | 462(3), 467(3) |
| Several properties in the same city | The discount and the 50 lei rule apply to the total amount | 462(4), 467(4) |
The discount for early payment is up to 10% and is not automatic; each council decides whether to grant it and at what rate.
How do you obtain the discount for early payment?
You pay the whole year by 31 March, at an authority that has decided to grant a discount. The law says “up to 10%”, and each local council decides whether to grant a discount and at what rate. Paying the first half on time and the second in September is entirely lawful, but it does not qualify for the discount.
In Bucharest it was reported in December 2025 that the General Council maintained a full 10% discount for early payment of building, land and vehicle tax by 31 March 2026. Outside Bucharest, check the council decision of the relevant municipality for that year.
What does late payment cost?
Under Article 183 of the Fiscal Procedure Code, a late payment surcharge of 1% of the unpaid amount is charged on taxes owed to local authorities, for each month or part of a month, from the day after the deadline until the day of payment.
By way of illustration: 600 lei that were due on 30 September and paid on 2 November bear a surcharge for October and for part of November, that is 2%, 12 lei. The amounts are small, but they accumulate when no one is keeping track, and the real problem emerges on the day of sale: the notary requires a tax clearance certificate (certificat de atestare fiscală) from the local tax department, showing that there is no debt.
What needs to be done before the first payment?
Declare the property. Under Article 461(2) of the Tax Code, new owners file a declaration with the local tax department within 30 days of acquiring the building, and the tax applies from 1 January of the following year. As long as the declaration has not been filed, the property will not appear in the online payment systems, and there is nothing to pay.
How do you pay online through Ghișeul.ro?
Ghișeul.ro is the national payment platform for public authorities. You log in, see the debt to an authority connected to the system and pay by card. According to a guide published in January 2026, there are three ways to obtain login details:
- A personal card from a Romanian bank connected to the system, where the cardholder is the taxpayer.
- Applying to the local tax department, which can issue login details on request, on the basis of an identity document and a valid email address.
- The ROeID app, the state's single sign-on for online public services, after identity verification.
For those living abroad without a Romanian card, the second route is usually the practical one. After logging in, you can pay with any card that the issuing bank has enrolled in 3D Secure. The platform includes more than 1,600 public institutions, but not all of them, so check that your municipality is on the list.
Make the first payment while you are in Romania, or with the help of someone on the ground. That way, a problem with the login or the card will come to light at a calm time, and not on 30 March.
What other ways are there to pay from abroad?
| Method | How it works | Suitable for |
|---|---|---|
| The local authority's website | Some cities and sectors of Bucharest operate their own payment website | Those whose authority is not on Ghișeul.ro |
| Transfer from a Romanian account | A transfer in lei to the authority's treasury account (IBAN), with your personal identification number or tax number in the payment order | Those who hold a bank account in Romania |
| A representative | A relative, an accountant or a management company pays at the cash desk; declarations on your behalf usually require a power of attorney | Those who have someone on the ground |
| Transfer from an account abroad | The amount in lei; ask the tax department in writing whether it accepts transfers from a foreign bank | Only after written confirmation from the authority |
Whichever method you choose, keep all the receipts. They are your documentation when you request a tax clearance certificate before a sale.
Checklist for property owners living in Israel
- File a declaration within 30 days of the purchase, and keep a signed copy.
- Ask the tax department whether it is connected to Ghișeul.ro and how to obtain login details.
- Record the property's taxpayer number: the personal identification number or the Romanian tax number (NIF).
- Set reminders for mid-March and mid-September.
- If the council grants a discount, pay the whole year by 31 March.
- Keep receipts in a single folder with the purchase documents.
- Before a sale, request a tax clearance certificate early to discover debts in time.
How we assist after the purchase
The arrangements made in the first month as an owner save most of the problems of the years that follow. As part of our post-purchase assistance, we make sure that the declaration has been filed, that the property is registered in the buyer's name at the tax department and that the buyer has a practical way of paying from Israel. A power of attorney for a local representative is drawn up and authenticated before a notary, and acts under Romanian law are carried out by professionals licensed in Romania.
What is stated here is general information correct as of October 2026 and does not constitute legal or tax advice. Discounts, payment channels and procedures are set by each local authority; check with your municipality's tax department.
Frequently asked questions
When is property tax paid in Romania?
In two equal instalments, by 31 March and by 30 September, inclusive (Tax Code, Article 462). Land tax and vehicle tax on the same dates. Tax of up to 50 lei is paid in full by 31 March.
How much is the discount for early payment of property tax in Romania?
Up to 10% for paying the whole year by 31 March, according to the decision of the local council. In Bucharest, 10% was maintained for 2026. Other councils may set less or grant no discount.
Can local taxes in Romania be paid online from Israel?
Yes, if the authority is connected to Ghișeul.ro or operates its own website. You need login details, which the tax department can issue, and a card that supports 3D Secure. Otherwise, pay by transfer in lei or through a representative.
What happens if property tax is paid late?
A surcharge of 1% of the unpaid amount is charged for each month or part of a month (Fiscal Procedure Code, Article 183). A debt also prevents obtaining the tax clearance certificate that the notary requires on a sale.
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The information in this guide is general in nature and does not constitute legal or tax advice on any specific transaction. Every transaction is assessed on its own facts.