Cine plătește taxele notariale, cumpărătorul sau vânzătorul?

De regulă, cumpărătorul plătește onorariul notarului și taxa de intabulare, iar vânzătorul plătește impozitul pe transferul proprietății. Părțile pot conveni și o altă împărțire, dar acest lucru se stabilește înainte de semnare.

Cât costă taxele notariale la un apartament în 2026?

Pentru o tranzacție standard, costurile totale (onorariu + impozit + intabulare) se situează în jurul a 2-2,5% din valoarea imobilului. Folosește calculatorul de mai sus pentru o estimare exactă pe cazul tău.

Se plătește impozit la apartamentul nou cumpărat de la dezvoltator?

Nu. La prima vânzare de la dezvoltator (persoană juridică), impozitul pe transferul proprietății nu se aplică.

Cât este impozitul la vânzarea unui apartament?

Impozitul pe transfer este de 1% din valoare dacă vânzătorul a deținut imobilul peste 3 ani, respectiv 3% dacă l-a deținut sub 3 ani. Din 2023 nu mai există plafon neimpozabil, deci se aplică la orice valoare.

Se aplică TVA la onorariul notarului?

Da. TVA de 21% se aplică la onorariul notarului, de la 1 august 2025. Impozitul pe transfer și taxa de intabulare ANCPI nu sunt supuse TVA.

Ce se întâmplă dacă prețul declarat e mai mic decât grila notarială?

Dacă prețul declarat este sub valoarea minimă din studiul de piață al Camerei Notarilor Publici, taxele se calculează la valoarea din grilă, nu la prețul declarat.

Există reduceri pentru programul Noua Casă?

Da: o reducere de 30% la onorariul notarial și intabulare gratuită a ipotecii în cadrul programului.

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Tools · Real Estate Transactions

Notary tax calculator 2026

The Vianto Properties calculator instantly estimates complete notary costs for selling-buying an apartment, house or land: notary fee, transfer tax and ANCPI registration fee.

Transaction details

Transaction value

The price at which the contract is concluded. Tax calculation is done in lei.

EUR → RON exchange rate

Indicative BNR rate, editable.

Payment method

Full payment from own sources.

Buyer

ANCPI registration: 0.15% for individuals, 0.5% for companies.

Seller's holding period

Transfer tax: 1% over 3 years, 3% under 3 years.

First sale from developer (PJ) - no transfer tax

Advanced adjustments (fixed fees)

Notary filing fee (lei, net)

Authenticated land register extract (lei)

Indicative values; may vary slightly from one notary office to another.

Total transaction taxes

Buyer costs-

Notary fee (net) -

Filing fee -

VAT 21% (on fee) -

ANCPI registration -

Seller costs-

Transfer tax -

Authenticated land register extract -

How are notary fees calculated?

In a real estate sale-purchase transaction, three components are paid: the public notary's fee, the property transfer tax (owed by the seller) and the land registration fee in the Land Register (ANCPI). Together, the costs are typically around 2-2.5% of the property value.

1. Public notary's fee

Calculated on a progressive scale set by the Order of the Minister of Justice no. 177/C/2024, identical throughout the country. The higher the value, the lower the marginal percentage. VAT of 21% is added to the fee.

Property value	Fee (legal minimum)
up to 20,000 lei	2.2% (minimum 230 lei)
20,001 - 35,000 lei	440 lei + 1.9% over 20,000
35,001 - 65,000 lei	725 lei + 1.6% over 35,000
65,001 - 100,000 lei	1,205 lei + 1.5% over 65,000
100,001 - 200,000 lei	1,705 lei + 1.1% over 100,000
200,001 - 600,000 lei	2,805 lei + 0.9% over 200,000
over 600,001 lei	6,405 lei + 0.6% over 600,000

2. Property transfer tax (apartment sale tax)

Owed by the seller, according to art. 111 of the Tax Code: 1% of value if the property was held for over 3 years, or 3% if held for under 3 years. Since 2023 there is no tax-exempt threshold, so the tax applies to any value. It is not owed on the first sale from a developer.

3. ANCPI land registration fee

For registering the ownership right in the Land Register: 0.15% of value for individuals and 0.5% for companies. Under the New Home programme, the notary fee is reduced by 30%, and mortgage registration is free.

Minimum calculation value (notary scale)

If the declared price is below the minimum value from the market study of the Chamber of Public Notaries, taxes are calculated at the scale value. For Sibiu, the scale is published by the Chamber of Public Notaries Alba Iulia and is updated annually.

Frequently asked questions

Who pays the notary fees, the buyer or the seller?+

Typically, the buyer pays the notary's fee and the land registration fee, while the seller pays the property transfer tax. The parties may agree on a different division, but this is established before signing.

How much do notary fees cost for an apartment in 2026?+

For a standard transaction, total costs (fee + tax + registration) are around 2-2.5% of the property value. Use the calculator above for an exact estimate for your case.

Is tax paid on a new apartment purchased from a developer?+

No. On the first sale from a developer (legal entity), the property transfer tax does not apply.

How much is the tax on selling an apartment?+

The transfer tax is 1% of value if the seller held the property for over 3 years, or 3% if held for under 3 years. Since 2023 there is no tax-exempt threshold, so it applies to any value.

Is VAT applied to the notary's fee?+

Yes. VAT of 21% is applied to the notary's fee, from 1 August 2025. The property transfer tax and ANCPI land registration fee are not subject to VAT.

What happens if the declared price is lower than the notary scale?+

If the declared price is below the minimum value from the market study of the Chamber of Public Notaries, taxes are calculated at the scale value, not at the declared price.

Are there discounts for the New Home programme?+

Yes: a 30% reduction on notarial fees and free mortgage registration within the program.

Do you need help with the transaction?

The Vianto Properties team guides you from offer to signing at the notary.

Disclaimer. The calculator provides an indicative estimate based on minimum fees (MJ Order no. 177/C/2024), art. 111 Tax Code and ANCPI tariffs, valid in 2026. Actual fees may be higher than the legal minimum, and fixed taxes may vary from one notarial office to another. For the exact amount, request a quote from the notarial office.