Taxation May 2026

Construction Tax in 2026: the 25 May Deadline and the 10% Discount

Companies that pay the annual construction tax in advance by 25 May 2026 can benefit from a 10% reduction on the amount owed.

Prepared by the AS Group Team · Informational document

Companies liable for construction tax must keep the 25 May 2026 deadline in mind for filing their obligation through Form 100 — Declaration of Payments Due to the State Budget (Declarație privind obligațiile de plată la bugetul de stat). According to ANAF guidance, taxpayers who declare and pay the annual construction tax in full in advance by 25 May 2026 inclusive can benefit from a 10% discount on the tax owed.

Who owes construction tax

Construction tax applies principally to the following categories of taxpayers:

Romanian legal entities, with certain statutory exceptions;
foreign legal entities operating through a permanent establishment in Romania;
legal entities with a registered office in Romania incorporated under European legislation.

The tax is calculated in accordance with the rules set out in the Fiscal Code (Codul fiscal), and is declared using Form 100. ANAF specifies the 25 May inclusive deadline for the year in which the tax is owed.

Payment of the tax and the discount

Under the standard schedule, construction tax is paid in two equal instalments, due by:

30 June 2026, and
31 October 2026.

By exception, taxpayers who choose to declare and pay the full amount in advance by 25 May 2026 inclusive can benefit from the 10% discount.

For companies that have significant construction assets in their tax base, the 25 May deadline matters not only for compliance purposes but also as an opportunity to reduce the total tax cost through the early-payment discount.

Why verification before the deadline matters

Construction tax can have a meaningful impact on a company's tax costs, particularly for entities with significant fixed assets or complex operational structures.

Before filing Form 100, companies should verify:

whether they own construction assets that fall within the scope of the tax;
the tax base used;
the treatment of exempt or excluded structures;
whether early payment is appropriate from a cash-flow perspective;
how the 10% discount is reflected in the filing and in the tax records.

Legislative context

Construction tax — known colloquially in Romania as the "pole tax" (taxa pe stâlp) — has been retained for 2026; announced legislative changes for subsequent years should be monitored separately.

Key takeaway

For 2026, affected companies must pay close attention to the 25 May 2026 deadline, especially if they intend to take advantage of the early-payment discount.

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