startupcafe.ro/procedura-anaf-2026-impozitarea-vil

The head of ANAF, Adrian Nica, has signed a procedure for establishing a special tax on luxury properties and vehicles owned by individuals. This procedure includes a notification model for those who have not submitted declarations for high-value assets. The order outlines the lists of taxpayers required to declare this special tax and the criteria for assessing the taxable base for expensive homes and cars. The special tax rate is set at 0.9% on the amount exceeding established thresholds. Individuals failing to declare their luxury assets will receive notifications and may be summoned for clarification by ANAF, which can also issue tax assessments automatically.