Romania’s 9% housing-VAT window has expired; 21% applies while an extension remains only proposed

Romania’s housing-VAT story has moved from a deadline risk to an effective tax change. Law 161/2026 extended the reduced 9% rate for a defined group of qualifying housing transactions only through 30 September. That date has now passed. For taxable new-home sales that do not fall under another specific legal regime, the standard 21% VAT rate is the operative benchmark from 1 October.

The government programme published on 26 September still matters, but it must be kept separate from the law in force. It proposes a one-off extension of the 9% treatment to 31 July 2027 for apartments contracted through authenticated acts by 31 December 2025, with no further extension. As of 2 October, that wording remains a policy proposal rather than an enacted tax rule.

For buyers and developers, the practical distinction is immediate. A contract that would benefit from a future extension may still face the 21% environment today unless and until legislation changes the rule. Estate Briefing therefore treats the expired September deadline as current law and the July 2027 date as a watch item. Buyers with individual contracts should verify the applicable tax treatment with a Romanian tax adviser or notary before closing.