Understanding the New Special Tax: Amounts and Deadlines

Until April 30, 2024, natural persons who possess real estate worth more than 2.5 million lei and cars worth more than 375 thousand lei must declare and pay the new special tax. Examples:

• If the value of the property is greater than 2.5 million lei, the special tax is due only for the difference between 3 million lei and 2.5 million lei. The special tax of 0.3% is applied on the difference of 500 thousand lei

• Similarly, if the purchase value of the car was 450 thousand lei, the special tax of 0.3% is applied to the difference between 450 thousand lei and 375 thousand lei. For cars, you owe tax for a period of 5 years

Legal entities owe the special tax only for the cars owned. The declaration and payment deadline is December 31, 2024. Declaration 216 is available for consultation on the ANAF page. To upload the 216 declaration, an electronic signature is required.