In Romania, local taxes are paid annually and are regulated by the Fiscal Code, as well as by local authorities. According to Article 462 of the Fiscal Code, taxes and fees can be paid in two equal installments, with the deadline for each being set by the local tax authorities.
For 2025, the deadline for the first installment is March 31, 2025, while the deadline for the second installment is September 30, 2025.
Article 462 of the Fiscal Code states the following:
- The building tax must be paid annually in two equal installments, by March 31 and September 30, inclusive.
- Taxpayers who make a full advance payment of the building tax for the entire year by March 31 of that year are eligible for a discount of up to 10%, as determined by the local council. In Bucharest, this authority rests with the General Council of Bucharest Municipality.
- This provision also applies to taxes on means of transportation, residential and non-residential buildings (including those with mixed-use purposes), and land.
Regarding the calculation of deadlines, if a payment deadline falls on a non-working day, the due date is extended to the next working day. This mechanism prevents taxpayers from being penalized due to non-working days, giving them additional time to fulfill their obligations.
Tax Payment Discounts
An important aspect of tax payments in Romania is the possibility of receiving discounts for full payment before the deadline. In 2025, taxpayers who pay their local taxes in full by March 31 will benefit from a 10% reduction in the total tax amount.
This measure is designed to encourage taxpayers to pay their taxes as early as possible, helping local authorities secure financial resources in advance. The discount can be a very advantageous option for individuals who have sufficient financial resources to pay the full amount at the beginning of the year.
Payment Methods for Local Taxes in 2025
In 2025, Romanians have multiple options for paying their taxes, and local authorities are offering online solutions to facilitate the process. Here are some of the most popular payment methods:
- Online Payment Platforms: Many city halls in Romania have implemented online platforms for tax payments. These platforms allow taxpayers to pay their taxes directly via the internet, without the need to visit the city hall. Payments can be made via bank card, and the system immediately generates proof of payment.
- Bank Payment Orders: Another traditional payment method is through a bank payment order, which can be processed directly at a bank. This method is useful for those who do not have internet access or prefer to pay in person.
- Mobile Payment Applications: Several local authorities have also integrated mobile payment options, allowing users to pay their taxes directly from their smartphones, offering a quick and efficient way to settle their obligations.
Consequences of Late Payments
Failure to meet the payment deadlines set by local tax authorities may result in penalties and interest charges, increasing the total amount due. Additionally, local authorities may take measures to recover outstanding debts, including enforcement actions.
According to the provisions of the Fiscal Code, the deadline for the first installment of local taxes in 2025 is March 31, and the deadline for the second installment is September 30. It is essential for every taxpayer to fulfill their fiscal obligations, take advantage of available discounts, and choose the payment method that best suits their needs. Late payments may lead to penalties and legal measures, making timely payment in everyone’s best interest.