The proposed changes are included in the draft Tax Policy for 2027, which was submitted by the Ministry of Finance for public comment. The public comment period will run until June 19 of this year.
According to the document, starting January 1, 2027, the authorities plan to revise the income tax rates applied to investment and capital gains of individuals. Most of the rates will increase slightly compared to those currently in effect.
The draft authors’ proposals are driven by the unification of rates and the proposed reform of the taxation of individuals’ wage income. As Logos Press has previously reported, the authorities are initiating the introduction of a progressive scale with a minimum rate of 7% (for income up to 1 million lei) and a maximum rate of 15% (over 1 million lei).
At the same time, the Ministry of Finance proposes to reduce the tax burden on a portion of rental income. Thus, if an individual leases property to legal entities for possession and/or use, the tax rate may be reduced from 12% to 7%. However, for real estate leases between individuals, the rate will remain at 7%.
