In the first 8 months of 2025, 20,129 lease agreements were registered with the STS (+18.8% compared to last year). As a result of measures taken by the tax authority for voluntary compliance with the legislation during this period, another 1,205 individuals renting out immovable property were identified.
Besides, additional payments to the budget: basic payments in the amount of 318.9 thousand lei, as well as penalties for late tax payment in the amount of 14.5 thousand lei and fines in the amount of 18.4 thousand lei for 144 citizens.
It should be noted that according to Article 901, paragraph (34) of the Tax Code, when renting out housing, individuals pay an income tax of 7% of the monthly value of the contract.
The rental agreement itself must be registered with the STS within 7 days from the date of its conclusion. The tax is paid monthly, not later than the 25th day of the current month.
