This is 30.5% more than in the same period of 2024. The STS registered 9,330 lease agreements (+8.2%) from January to April. During this period, 629 individuals who lease real estate voluntarily registered. In addition, the STS conducted inspections of 89 individuals, which resulted in additional basic payments to the state budget in the amount of 225.9 thousand lei.
According to Article 901, paragraph (34) of the Tax Code, individuals who do not carry out entrepreneurial activity and rent real estate, pay income tax at the rate of 7% of its monthly value. The lease agreement must be registered with the State Tax Service within 7 days from the date of its conclusion. The tax is paid monthly, not later than on the 25th of the current month.
In recent years, there has been an increase in citizens’ receipts of tax on income from renting out immovable property. Experts note that today the STS has more opportunities to identify tax evaders, including the analysis of electronic platforms. In addition, the legislation requires legalization of income. But the main factor in the growth of such tax revenues is the cost of rent. The risks have also increased, so it is more profitable for a taxpayer to register and pay tax. He can turn to the police in case of unscrupulous tenants.
