Taxes and fees
Payment deadlines, the discount, the fiscal certificate and online payment via Ghișeul.ro.
Payment Deadlines
Property tax, land tax and vehicle tax are paid in two equal instalments:
- the first instalment — by 31 March, inclusive;
- the second instalment — by 30 September, inclusive.
For full payment of the tax due for the entire year by 31 March, the Local Council may grant a discount of up to 10% (Law No. 227/2015 — Fiscal Code). The exact discount and tax rates are established annually by a Local Council decision.
Annual taxes of RON 50 or less must be paid in full by the first payment deadline.
Late Payment
Amounts not paid by the deadline are subject to a late-payment penalty of 1% per month or part of a month (Article 183 of Law No. 207/2015 — Fiscal Procedure Code). Unpaid amounts may be recovered through enforcement proceedings.
Declarations
The acquisition, sale or modification of a building, plot of land or vehicle must be declared to the Tax and Revenue Department within 30 days of the date of the relevant document.
How it works — step by step
Fiscal certificate
Declaring a building or land
Deregistering a vehicle
Pay online at Ghișeul.ro
Tax forms
Declaration
published on 11/10/2021 · updated 09/29/2026 · DOC · 34.5 KB
Tax return
published on 11/10/2021 · updated 09/29/2026 · DOC · 38.5 KB
Application for a tax certificate – legal entities
published on 11/10/2021 · updated 09/29/2026 · DOC · 20.0 KB
Application for a tax certificate – individuals
published on 11/10/2021 · updated 09/29/2026 · DOC · 23.0 KB
Tax return for vehicles over 12 t
published on 11/10/2021 · updated 09/29/2026 · DOCX · 23.3 KB
Vehicle tax return – individuals and legal entities
published on 11/10/2021 · updated 09/29/2026 · DOCX · 31.1 KB
Land tax return – legal entities
published on 11/10/2021 · updated 09/29/2026 · DOC · 39.5 KB
Land tax return – individuals
published on 11/10/2021 · updated 09/29/2026 · DOC · 41.0 KB
Building tax return – legal entities
published on 11/10/2021 · updated 09/29/2026 · PDF · 1007.5 KB
Building tax return – individuals
published on 11/10/2021 · updated 09/29/2026 · PDF · 2.3 MB
Declaration
published on 11/10/2021 · updated 10/06/2026 · DOC · 21.5 KB
Application for tax reduction
published on 11/10/2021 · updated 09/29/2026 · DOC · 11.5 KB
Decisions on local taxes
On establishing the local taxes and fees for 2025.
nr. 109 · published on 01/30/2025 · updated 09/29/2026 · PDF · 255.2 KB
On the indexation of local taxes and fees for 2025 by the inflation rate.
nr. 19 · published on 02/26/2024 · updated 09/29/2026 · PDF · 108.5 KB
On establishing the local taxes and fees for 2024.
nr. 118 · published on 12/04/2023 · updated 09/29/2026 · PDF · 201.8 KB
On the indexation of local taxes and fees for 2024 by the inflation rate.
nr. 36 · published on 04/03/2023 · updated 09/29/2026 · PDF · 108.4 KB
On the indexation of local taxes and fees for 2023 by the inflation rate.
nr. 30 · published on 02/22/2023 · updated 09/29/2026 · PDF · 109.1 KB
Indexation of local taxes and fees for 2022 by the inflation rate.
nr. 35 · published on 11/12/2021 · updated 09/29/2026 · PDF · 45.1 KB
Amendment, by supplementation, of Borsec Town Council Decision no. 94/2020 on the approval of local taxes and fees applicable in 2021.
nr. 24 · published on 11/12/2021 · updated 09/29/2026 · PDF · 59.2 KB
Establishing the local taxes and fees for 2021
nr. 94 · published on 11/12/2021 · updated 09/29/2026 · PDF · 905.7 KB
Nume Prenume
Taxes and fees department
- de completat
- de completat
