In the Official Journal of Romania no. 300 of 4 April 2025, Emergency Ordinance no. 21/2025 was published amending the Fiscal Code (Law no. 227/2015) and other legislation. The Ordinance makes changes to the construction tax (pillar tax).
These are part of a broader effort by the Government to improve voluntary tax compliance and reduce the budget deficit through clear and effective legislative measures. Important aspects are clarified, two types of rates are established, and early payment of the tax is encouraged by the granting of a discount.
The provisions of the ordinance come into force on the date of publication in the Official Journal of Romania and apply starting with the fiscal year 2025.
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