FEES
FEES
The fees for simple procedures (notarised copies, statements, powers of attorney, will, matrimonial agreements, divorce, written notary opinions) shall be a fixed amount.
The fee may vary depending on the complexity of the deed.
For contracts, the notary fees are calculated according to Order no. 46/C/2011 of the Ministry of Justice approving the Rules on fees charged for the services of notaries public. The calculation method is gradual, in tranches, depending on the price / value of the property object of the contract.
If the sale price is lower than the market value set according to the Market Research for the minimum real estate values communicated by the Chamber of Notaries Public, the fee and the real estate publicity registration tax shall be calculated taking into account the latter value.
The fees for documents authenticated outside the notary office shall be increased accordingly.
EXEMPT from the fee: the statements on unemployment benefits/ social assistance benefits, obtaining school supplies, getting accommodation in senior houses, statements of former political prisoners/ veterans of war, and for asserting the rights of persons with disabilities.
To the above mentioned tariffs is added the legal VAT rate of 19%.
OPERATIONS UNDER REDUCTION OF FEE:
15% for deeds in which lawyers have the capacity of purchasers of the property
30% for deeds concluded within the First-Home Program
70% for deeds in which the magistrates / their spouses / minor children have the capacity of purchasers of the property
90% for the deeds in which the notaries public / their spouses / minor children have the capacity of purchasers of the property
The tariff for land registration formalities
The registration of ownership for physical persons: 0.15% of the value / price of the real estate
The registration of ownership for legal persons: 0.5% of the value / price of the real estate
The registration of the Sale Purchase Pre-Contract: Ron 75 for each Land Registry
Removal of mortgage right: Ron 75 / position
Tax
It is due for the transfer of ownership from personal property and it is paid by the alienator (seller, donor, exchanger/non-exchangor) depending on the value declared by the parties, without being influenced by the value in the Notary Grid.
According to Art. 111 (1) of the Tax Code “Upon the transfer of ownership and the subdivisions thereof, by legal acts between the living for the constructions of any type and the related land, and for the land of any kind without constructions, the taxpayers owe a tax calculated by applying 3% on the taxable income. The taxable income is determined by deducting the non-taxable amount of Ron 450,000 from the transaction value.”
For example, if the house price is Ron 600,000, the taxable income is Ron 150,000. Thus, the share of 3% is applied to this income, resulting in a tax of Ron 4,500 (which is paid to the notary office before the authentication)
For donations between relatives and in-laws up to the third degree, or between spouses, NO tax shall be charged. The proof of the relationship between the donor and donee shall be made with civil status documents.
For the authentication of partition/separation contracts NO tax is due.
For successions completed within two years after the death of the deceased no tax is due.
For the successions completed after 2 years from the death, a 1% tax of the value of the estate shall be payable.
Fees for INFONOT registration / verification
– Ron 5 for registering the Powers of Attorney used in notary procedures (Power of Attorney for sale, for succession, for divorce application, for mortgage, etc.)
– Ron 15 for verifying the powers of Attorney above
– Ron 15 for verifying in the National Notarial Register for the evidence of successional options and the National Notarial Register for the evidence of liberalities
– Ron 5 lei for registrations made in the National Notarial Register for the evidence of successional options and the National Notarial Register for the evidence of liberalities