Tax revenues from individuals renting out real estate increased by 33.7% in the first seven months of 2026, reaching 70.1 million lei, according to the State Tax Service.
The number of registered real estate rental agreements also increased. Between January and July 2026, individuals registered 23,192 rental agreements, 35.1% more than during the same period last year.
As part of its compliance and public information efforts, the State Tax Service identified 550 individuals who were renting out real estate without registering their contracts. The individuals subsequently registered 553 rental, lease or tenancy agreements.
Tax authorities also conducted inspections of 311 individuals renting out real estate. As a result, they assessed an additional 445,300 lei in principal tax payments, 20,600 lei in late-payment charges and imposed fines totaling 31,900 lei.
Individuals who do not conduct business activities and rent out or otherwise provide real estate for use must pay income tax at a rate of 7% of the monthly value specified in the rental agreement.
Rental agreements must be registered with the State Tax Service within seven days of signing. The tax must be paid monthly, no later than the 25th of the current month.
The State Tax Service also reminded individuals who rent out real estate to other individuals, including through platforms such as Booking and Airbnb, that they must comply with their tax obligations on the income they receive.