⮚ Persons liable to pay the fee:
✓ Individuals who, on December 31 of the previous fiscal year, own or have in common ownership residential buildings with a taxable value higher than RON 2,500,000, located in Romania.
✓ Individuals and legal entities owning cars registered or registered in Romania, and the individual purchase value of these cars exceeds the amount of RON 375,000. Additional tax is due for 5 years.
⮚ The special tax on high-value immovable and movable property is calculated depending on whether the person will fall into one of the above situations:
✓ For residential buildings – 0.3% on the difference between the taxable value of the building communicated by the local tax body through the tax decision and the ceiling of RON 2,500,000.
✓ For cars – 0.3% on the difference between the purchase value and the ceiling of RON 375,000.
Special tax on high-value immovable and movable property is due for the entire tax year.