Construction Tax – Update of Form 100 to Apply the 10% Early Payment Discount
20/05/2025
ANAF Order No. 649/2025 approving the template and content of forms used for declaring taxes and duties established through self-assessment or withholding.
Government Emergency Ordinance No. 21/2025 amending and supplementing Title X of Law No. 227/2015 regarding the Tax Code, as well as amending and supplementing other legislative acts.
A. Summary of Provisions Regarding the Construction Tax
For constructions owned by the taxpayers as of December 31st of the previous year, taxpayers are required to pay a tax of 0.5% applied to the net book value of such constructions (i.e., the value recorded in the debit balance of the corresponding fixed asset accounts, reduced by the cumulative accounting depreciation). In the case of constructions leased or concessioned from the public or private domain of the state, the applicable tax rate is 0.25%.
For constructions owned by the taxpayers as of December 31st of the previous year, taxpayers are required to pay a tax of 0.5% applied to the net book value of such constructions (i.e., the value recorded in the debit balance of the corresponding fixed asset accounts, reduced by the cumulative accounting depreciation). In the case of constructions leased or concessioned from the public or private domain of the state, the applicable tax rate is 0.25%.
The tax applies to constructions classified under Group 1 of the Catalogue on the classification and normal useful life of fixed assets, excluding buildings, which are subject to building tax or building charges according to Title IX of the Tax Code.
Please note that prior to submitting Form 100, taxpayers must update the list of applicable taxes (vector fiscal) by filing Form 700 – Declaratie de mentiuni, in order to include this new type of tax. Form 700 should be filled under Section F, selecting the tax type "701 – Impozit pe constructii", using the registration date starting from 01 January 2025.
Please note that prior to submitting Form 100, taxpayers must update the list of applicable taxes (vector fiscal) by filing Form 700 – Declaratie de mentiuni, in order to include this new type of tax. Form 700 should be filled under Section F, selecting the tax type "701 – Impozit pe constructii", using the registration date starting from 01 January 2025.
B. Early payment incentive of 10%
We remind you that the construction tax must be declared using Form 100 by May 25th and should be paid in two equal instalments by June 30 and October 31st, respectively, each year.
According to the amendments introduced by GEO 21/2025, taxpayers who declare and fully pay the annual construction tax in advance by May 25th may claim a 10% discount on the total tax amount.
On May 15, 2025, ANAF Order No. 649/2025 was published, updating Form 100 to allow the application of the early payment discount.
The updated form can be downloaded here.
Taxpayers who already submitted Form 100 declaring the construction tax for 2025 may file a rectifying tax return to apply the discount, provided that the full annual tax is paid by 25 May.
We remind you that the construction tax must be declared using Form 100 by May 25th and should be paid in two equal instalments by June 30 and October 31st, respectively, each year.
According to the amendments introduced by GEO 21/2025, taxpayers who declare and fully pay the annual construction tax in advance by May 25th may claim a 10% discount on the total tax amount.
On May 15, 2025, ANAF Order No. 649/2025 was published, updating Form 100 to allow the application of the early payment discount.
The updated form can be downloaded here.
Taxpayers who already submitted Form 100 declaring the construction tax for 2025 may file a rectifying tax return to apply the discount, provided that the full annual tax is paid by 25 May.
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Crowe România