Starting January 1, 2025, the construction tax was reintroduced through GEO 156/2024, in a slightly modified version compared to the one applied in 2014–2016 (“pillar tax”). Back then, the tax was eliminated as of January 1, 2017, the Government arguing the need to stimulate the business environment, encourage investments in key sectors of the economy, and the fact that in its three years of application, the tax had a modest contribution to state revenues.

Who is targeted by the new tax?
In its current form, the construction tax covers a broader range of taxpayers than in the past. It now includes:

• constructions in the agricultural sector,
• constructions under concession from public authorities,
• constructions owned by companies to be transferred to the state’s public property,
• improvements and rearrangements made to leased constructions (previously excluded).

Tax rate and payment deadlines

• The tax is set at 1% of the value of constructions owned on December 31 of the previous year, except those already subject to the building tax.
• It also applies to buildings in industrial, scientific or technological parks that do not benefit from exemptions.
• Payment is made in two equal instalments: by June 30 and October 30.

Current uncertainties
Although the tax formally applies from January 1, 2025, its calculation is currently impossible due to the absence of implementing rules. GEO 156/2024 does not provide the essential elements needed for companies to estimate their liabilities (such as the precise tax base).

The only clear aspect so far is that the construction tax must be declared in the 100 Declaration, according to ANAF Order 193/2015, which entered into force on February 7, 2025.