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Romania 2026 Building Tax Changes: How to Avoid Over-Taxation
19 December 2025
Romania 2026 Building Tax Changes:
Key Facts
Starting 1 January 2026, Romania will implement a new fiscal package introducing significant increases in building taxes for both individuals and companies. This change is regulated by Law no. 239/2025, recently published and validated by the Constitutional Court.
This legislation will directly affect SMEs, freelancers, and professionals using residential properties as business addresses. Understanding these changes is essential to avoid unexpected costs and ensure compliance.
What Is Changing in 2026? While the tax calculation method remains unchanged (taxable value × tax rate), the taxable value of buildings will increase substantially, with estimates of up to 70–80% higher than in 2025.
Other key points:
- Local authorities cannot reduce tax rates below 2025 levels, so no local mitigation is allowed.
- Mixed-use properties (residential + business) will face higher overall taxes.
The fiscal impact is driven by higher taxable values, not changes in tax rates.
Impact on SMEs and Home-Based Professionals
Companies registered at a home address may face significantly higher local taxes starting in 2026. The following examples illustrate the impact:
Example 1: Mixed-Use Apartment (Residential + Company Office)
Location: Bucharest
Area: 100 m² (50% residential, 50% office)
2025 Taxable Value: 1,492 RON/m² → Total 149,200 RON
2025 Tax Calculation: Residential (50%): 74,600 × 0.1% = 75 RON
Non-residential (50%): 74,600 × 0.2% = 149 RON
Total 2025: 224 RON/year
2026 Estimated Taxable Value: 1,492 × 1.7 = 2,536 RON/m² → Total 253,600 RON
2026 Tax Calculation:
Residential (50%): 126,800 × 0.1% = 127 RON
Non-residential (50%): 126,800 × 0.2% = 254 RON
Total 2026: 381 RON/ year
Difference: +157 RON (+70%)The increase comes entirely from the higher taxable value.
Example 2: Full Company Office
2025: 149,200 × 0.2% = 298 RON
2026: 253,600 × 0.2% = 507 RON
Difference: +209 RON (+70%)
Properties with economic use are more affected than purely residential properties.
How SMEs Can Minimize 2026 Tax Exposure
For many founders, freelancers, and international companies, the most effective approach is to separate the registered office from the residential property. Benefits include avoiding over-taxation of personal property, reducing risk of penalties and simplifying compliance with local authorities.
Supertree’s Registered Office Solutions
Supertree offers registered office (sediu social) packages tailored for SMEs and professionals:
- Compliant, legal business address
- Fast setup to meet regulatory deadlines
Avoid higher taxes on personal residences
Limited-time offer until 15 January 2025:
Annual cost: 2,000 RON + VAT (instead of 3,000 RON)Save over 30% on business address costs.
Acting now allows businesses to plan ahead for 2026, reducing fiscal exposure and administrative complexity.
Key Takeaways
- The 2026 Romanian building tax increase affects companies registered at home.
- The calculation method remains the same, but taxable values rise significantly.
- Mixed-use properties face the largest increases.
- Separating the registered office from the residential property is a simple, legal, and effective solution.
- Supertree packages provide a fast, compliant way to reduce over-taxation risks.
Conclusion
Romania’s 2026 building tax changes are significant, particularly for SMEs, freelancers, and professionals operating from home. Early action, such as using a registered office service, can help businesses avoid unnecessary taxes, simplify administration, and remain compliant.
If you would like guidance on how these changes affect your company, or to explore Supertree’s registered office packages, please contact us today.
