In brief
Beyond the price, a private buyer in Romania mainly pays a notary's fee according to an official declining scale, plus VAT, and a land register registration fee of 0.15% of the price. On a new property from a developer, as of October 2026, VAT of 21% applies, so whether the price includes VAT is the first question to ask. The transfer tax of 1% or 3% is imposed on the seller.
Key takeaways
- 1A new apartment sold by a developer to a private individual carries VAT of 21% from October 2026; on a resale property from a private individual there is no VAT.
- 2The land register registration fee is 0.15% of the contract price for a private individual, with a minimum of 60 lei, and 0.5% for a company.
- 3The notary's fee is set according to an official declining scale of the notaries' union, plus VAT of 21%.
- 4The transfer tax, 3% up to three years of holding and 1% thereafter, is paid by the seller and collected by the notary.
- 5Compare properties by total cost on the day of registration, and ask for a written breakdown before the preliminary contract.
How much is added to the price when buying property in Romania?
The answer depends mainly on whether the property is new from a developer or resale. On a new property, the large component is VAT, if it is not included in the price. In every transaction, a notary's fee and a registration fee are added, and sometimes also ancillary costs such as translation, a power of attorney and a lawyer.
In Romania the costs are not hidden, but they are spread among several parties: the developer, the notary and the land registry authority. Anyone who builds a budget solely on the advertised price discovers the other lines when there is no longer any room left.
The land register registration fee is 0.15% of the contract price for a private individual, with a minimum of 60 lei, and 0.5% for a company.
Cost table: what, who pays and how much
| Component | Who usually pays | Rate or amount (2026) |
|---|---|---|
| VAT on a new property from a developer | The buyer, within the price or on top of it | 21% (from October 2026) |
| VAT on a resale property from a private individual | Does not apply | 0 |
| Notary's fee | The buyer, unless otherwise agreed | According to the declining UNNPR scale, plus 21% VAT |
| Land register registration fee | The buyer | 0.15% for a private individual (minimum 60 lei), 0.5% for a company |
| Online extract for checking | The buyer | 20 lei |
| Tax on the transfer of the property | The seller, collected by the notary | 3% up to 3 years of holding, 1% over 3 years |
| Sworn translator at signing | A buyer who does not speak Romanian | According to a quotation |
| Independent lawyer | The buyer | According to a written quotation |
Before a transaction, ask the notary for a written calculation for the specific property. The figures are correct for 2026 and may change.
What is the VAT rate on a new apartment in Romania?
As of October 2026, 21%. The sale of a new apartment by a developer is subject to VAT, and the standard VAT rate has stood at 21% since August 2025. A law published in August 2026 kept the reduced rate of 9%, for apartments of up to 120 sq m, only as a transitional arrangement for older transactions that met the conditions, until 30 September 2026.
"Does the price include VAT?" The gap between the two answers is about one fifth of the price. On a resale property bought from a private individual the question is not relevant, because there is no VAT.
How is the notary's fee determined?
According to an official scale published by the National Union of Public Notaries of Romania (UNNPR), based on the transaction value. The scale declines: the higher the price, the lower the rate. VAT of 21% is added to the fee.
The transaction value for the purpose of the calculation cannot be lower than the minimum value in the notaries' valuation guide for the area. By custom, the buyer pays the notary's fee and the registration fee, but this is a matter for agreement, so it is advisable to set it out in the preliminary contract.
How much does registration in your name in the land register cost?
Registration is carried out by ANCPI, the National Agency for Cadastre and Land Registration, and the notary collects the fee and submits the application. Under the ANCPI fee order, the fee for a private individual is 0.15% of the contract price, with a minimum of 60 lei per property, and for a company 0.5%.
The difference in the fee is one of the considerations for which a private buyer of a single property usually chooses to register it in his or her own name rather than through a company.
Is there a purchase tax in Romania?
Not in the sense familiar in Israel. The tax on the transfer of the property is imposed on the seller: 3% of the transaction value if the seller held the property for up to three years, and 1% if held longer. The tax is calculated on the value and not on the profit, and the notary collects it on the day of signing and transfers it to the tax authority ANAF.
This matters to the buyer for two reasons: to make sure that the agreed price does not involve passing the tax on to the buyer, and because on the day the buyer sells, the same tax will apply to him or her.
Which ancillary costs tend to be forgotten?
- Sworn translator. Anyone who does not understand Romanian signs in the presence of a sworn translator. Ask for a quotation in advance.
- Power of attorney from abroad. If you will not attend the signing, there is a cost for a notary in Israel, an apostille and translation.
- Independent lawyer. Ask for a written quotation before work begins.
- Mortgage. Valuation, bank fees and a separate notarised mortgage contract.
- Brokerage fee. If there is a broker, the fee is set in the agreement with the broker, and it should be in writing.
- Furniture and adaptations. An expense that is not part of the transaction but is part of the budget.
How do you compare two price offers without surprises?
Compare the "total cost on the day of registration" and not the advertised price. Four questions for every seller, with a written answer:
- Does the price include VAT?
- Who pays the notary and the registration fee?
- Are there additional payments to the developer, such as parking, a storage unit or connections?
- In which currency is the price stated, and at which rate will the taxes be calculated?
What to do before signing and how we assist
Before the preliminary contract, it is advisable to decide on the purchase structure, obtain from the seller and the notary a written breakdown of all the costs and build a budget that also includes the ancillary costs. We check the breakdown against the contract, make sure that the allocation of costs between the parties is written expressly and coordinate the signing with the notary. The signing, the collection of fees and the registration are carried out in Romania by a notary holding a local licence.
What is stated here is general information as of October 2026 and is not legal or tax advice for a specific case. The rates may change; before a transaction, ask the notary and a tax adviser for a written calculation.
Frequently asked questions
What percentage is added to the price of a property in Romania?
It depends on whether the property is new or resale. On a new property from a developer, the large component is VAT of 21% from October 2026, if it is not included in the price. Beyond that, you pay a registration fee of 0.15% and a notary's fee according to a declining scale, plus VAT.
Who pays the notary in Romania?
By custom, the buyer pays the notary's fee and the registration fee, and the seller pays the transfer tax. It is possible to agree otherwise, so it is advisable to write this into the preliminary contract.
Is VAT on a new apartment in Romania still 9%?
Not for new transactions. The reduced rate of 9% was kept as a transitional arrangement for transactions that met the conditions, until 30 September 2026. Since then, a new apartment sold to a private individual carries VAT of 21%.
How much does registration in the land register cost in Romania?
0.15% of the contract price for a private individual, with a minimum of 60 lei, and 0.5% for a company, according to the ANCPI fees in 2026. The notary collects the fee and submits the application.
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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.