www.gandul.ro/actualitate/anaf-trimite-notificari-

Romanian property owners with high-value real estate are now under scrutiny from ANAF, which has begun sending notifications to those who failed to submit the luxury tax declaration. Individuals owning residential properties valued over 2.5 million lei as of December 31, 2025, must file this declaration by September 30, 2026. The tax is calculated based on the taxable value communicated by local authorities, not the market price. Failure to comply within 15 days may result in ANAF imposing tax obligations along with penalties. This luxury tax, introduced by Law no. 296/2023, applies to both high-value properties and vehicles exceeding certain thresholds.