ANAF notifies owners who have not filed the declaration for the “luxury tax” and have 15 days to comply

ANAF has begun sending notices to taxpayers who failed to file the declaration for the special tax on high-value properties and cars. Those who receive the notice have 15 days to submit Form 216. Otherwise, the tax authority may assess the tax ex officio and impose administrative penalties.

For residential properties, the obligation applies to individuals who, as of December 31, 2025, individually or jointly owned residential buildings in Romania with a taxable value exceeding 2.5 million lei. The calculation is based exclusively on the taxable value communicated by the local authority, not on the sale price or a market estimate.

Starting in 2026, the special tax rate is 0.9% and applies only to the amount exceeding the legal threshold. Thus, for a home with a tax-assessed value of 3 million lei, the tax is 4,500 lei.

The tax also applies to cars with a purchase value exceeding 375,000 lei, on the amount above this threshold. The deadline for buildings is September 30, and for cars, December 31. Those who have already filed the declaration do not need to act on the notice. Late payment may incur interest and penalties.