Romania has made additional amendments to the Tax Code (Law no. 227/2015) reinstating the tax on special constructions, under Emergency Ordinance no. 156 of 30 December 2024.

A new amendment is reintroducing a 1% tax on non-building constructions owned by legal entities as of 31 December of the previous year, which is payable in two instalments.

This new levy will be implemented by 1 April 2025, under Government Emergency Ordinance No. 156 in Official Gazette No. 1,334 on 31 December 2024.

Earlier, Romania issued the Emergency Ordinance no. 156 of 30 December 2024, which introduces various amendments to the Tax Code (Law no. 227/2015), which took effect on 1 January 2025.

One key change is raising the dividend tax rate from 8% to 10%. This applies to withholding tax on dividends for Romanian entities and non-residents. Taxes must be declared and paid by the 25th of the month following the payment of dividends.