The local councils and the General Council of Bucharest Municipality (CGMB) will approve, by December 31, the decisions regarding the tax rates and fees established for the year 2026, according to an emergency ordinance adopted by the Government on Wednesday.
According to a press release from the Government, before the entry into force of the normative act, local public authorities were obliged to adopt the decisions at least three working days before the end of the budget year.
"The main credit authorizing officers of local budgets are obliged to communicate to the regional General Directorates of Public Finance/county administrations of public finance the decisions of the Local Council/General Council of Bucharest Municipality, within 3 working days from the date of adoption. The emergency ordinance introduces a new sanction for the failure to adopt the decision by the Local Council, through the possibility of the Ministry of Finance to temporarily stop the supply of quotas deducted from the income tax and amounts for balancing, with the exception of mandatory salary and social expenses. The advantage is that the situation regarding local taxes and duties is clarified by December 31, in the conditions of the delay in the publication of the second package of fiscal-budgetary measures, following the delay in the decision of the CCR", the press release states.
The new regulations adopted by the Government will allow local authorities to approve immediately, but no later than December 31, 2025, decisions of the Local Councils/decision of the General Council of Bucharest Municipality regarding local taxes and fees, within the limits and under the conditions provided for by Law no. 227/2015 on the Fiscal Code, with subsequent amendments and supplements, the cited source specifies.
Also, the emergency ordinance adopted on Wednesday harmonizes some deadlines for the entry into force of some local taxes and fees.
"The emergency ordinance clarifies and adjusts, before entering into force, some provisions of Law no. 239/2025, published on Monday and which is due to enter into force on December 18, 2025, in order to ensure a unitary and coherent application at the level of local public authorities," explains the cited source.
The main clarifications and adjustments introduced by the GEO are the following:
- Local councils may adopt decisions regarding local taxes and fees until December 31, by immediately convening meetings;
- Other local taxes and fees, other than those for buildings and land, may be indexed to the inflation rate;
- The current taxation regime for residential buildings will be maintained until 2027, including for legal entities, with taxation to be based on market value from 2027, in accordance with the reform undertaken through the PNRR;
- Technical and editorial corrections are made, without impacting the content of the reform.
The measures provide clarifications for local authorities and taxpayers, in accordance with Romania's commitments through the PNRR, the press release states.
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