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Inheritance tax in Romania 2026
Romania levies no inheritance tax and no gift tax: money, shares, crypto and movables pass entirely free, whoever inherits.
Real estate is the one caveat — finish the succession within 2 years of death and it too is free; take longer and a 1% transfer tax applies to the property value.
At a glance
- top rate
- 0% (1% on late-probated real estate)
- entry band
- 0%
- tax year basis
- Per succession
- filing deadline
- Probate within 2 years keeps property transfers free
- residency basis
- No inheritance tax for anyone, on any assets
- regime flag
- Gifts of property between spouses and relatives to the third degree: exempt
Rates
Inheritances and gifts (2026)
| Rate | Base | Applies to |
|---|---|---|
| 0% | — | All inheritances of money, securities and movables |
| 0% | — | Inherited real estate, if the succession completes within 2 years of death |
| 1% | Property value | Inherited real estate probated after the 2-year mark |
| 0% | — | Gifts generally, including property gifted between spouses and relatives up to the third degree |
Residency
Residency trigger
The 2-year probate clock is the only trigger — heirs' residence and the size of the estate are irrelevant.
Non-resident treatment
Foreign heirs face the same rules: nothing on Romanian assets except the 1% late-probate charge on real estate; notary fees apply to authentication.
Notes
- There is no wealth tax — but from 2026 a 0.9% high-value asset tax hits homes valued above RON 2.5 million and cars above RON 375,000 (tripled from 0.3%).
- Local building taxes run 0.08–0.2% for homes (up to 2% for old non-residential stock) annually.
- Heirs who later sell inherited property pay the ordinary 1%/3% transfer tax by their own holding period.
- Notary fees and stamp duties on the succession paperwork are the practical cost of inheriting.
FAQ
Does Romania tax inheritances?
No — 0% on everything; only real estate probated more than 2 years after death pays a 1% transfer tax.
Are gifts taxed?
No gift tax exists — 0% — and property gifts between spouses and relatives up to the third degree are even exempt from the 1–3% real estate transfer tax.
Figures: tax year 2026, compiled from public sources. Not tax advice.