Environmental Tax Policy Review of Romania

Annex K. Rates of domestic instruments

Table A K.1. Intensity of the Rabla scheme

Powertrain	2020	2021	2022	2023	2024	2025
BEV	45000	45000	51000	51000	25000	18500
PHEV	20000	20000	26000	26000	13000	15000
ICE (HEV)	6500	7500	6000	7000	7000	10000

Note: Rabla classic is for the uptake of ICE or HEV cars, Rabla plus is for the uptake of BEV cars.

Source: AFM (2023[1]).

Table A K.2. Intensity of VAT

Instrument	Base	Until 07/2025	Starting 08/2025
VAT	Energy (diesel; gasoline; electricity; natural gas)	19%	21%
VAT	Vehicles (cars; light-duty trucks; heavy-duty trucks; busses; motorcycles)	19%	21%

Source: Romania (2025[2]).

Table A K.3. Intensity of excise taxes

Instrument	Base	Unit	2025	2026
Fuel excise tax	Diesel	RON / litre	2.549	2.804
Fuel excise tax	Gasoline	RON / litre	2.782	3.060
Electricity excise tax	Electricity	RON / MWh	7.240	7.680

Source: Romanian Ministry of Finance (2025[3]).

Table A K.4. Automotive fuel support

Energy	Details	Period	Intensity	Budget	Legal document	Source
Diesel; Gasoline		July-December 2022	RON 0.25 per litre (by the government) + RON 0.25 (by fuel suppliers)		Ordonanta de Urgenta nr. 106/2022; Ordonanta de Urgenta nr. 131/2022	https://lege5.ro/Gratuit/gezdamrrha2ti/art-i-ordonanta-de-urgenta-106-2022?dp=gq4dcmzygq3tamy ; https://www.cdep.ro/ords/pls/legis/legis_pck.htp_act?ida=188577
Diesel	Freight	February-June 2024	RON 0.2 per litre (RON 1.72095)	RON 180 millions	HOTARÂRE nr. 153 din 22 februarie 2024	https://static.anaf.ro/static/10/Anaf/legislatie/HG_153_2024.pdf
Diesel	Freight	July-December 2024	RON 1.98385 per litre		HOTARÂRE Nr. 796/2024 din 11 iulie 2024	https://mfinante.gov.ro/static/10/Mfp/ajutordestat/HGnr796_17072024.pdf
Diesel	Freight	January-March 2025	RON 2.11759 per litre		HOTARÂRE nr. 1.673 din 18 decembrie 2024	https://www.monitoruljuridic.ro/act/hot-r-re-nr-1-673-din-18-decembrie-2024-pentru-modificarea-i-completarea-hot-r-rii-guvernului-nr-153-2024-nbsp-privind-instituirea-unei-scheme-de-ajutor-de-stat-pentru-compensarea-cre-terii-accizei-la-292766.html
Diesel	Freight	October 2025-March 2026	RON 0.4 per litre (oct.-dec. 2025) RON 0.65 per litre (jan.-march 2026)	RON 190 millions	Hotarâre privind instituirea unei scheme de ajutor de stat pentru compensarea creterii accizei la motorina utilizata drept combustibil pentru motor	https://sgg.gov.ro/1/wp-content/uploads/2025/12/HGANEXE-1.pdf; https://www.digi24.ro/stiri/economie/transporturi/transportatorii-primesc-sprijin-financiar-compensari-de-la-guvern-de-40-65-de-bani-pe-litrul-de-motorina-pana-in-martie-2026-3542195

Source: Authors’ research.

Table A K.5. Intensity of the luxury car tax

2024-2025	2026
0.3% of the car’s value above RON 375 000	0.9% of the car’s value above RON 375 000

Source: Europa Liberă România (2025[4]).

Table A K.6. Intensity of the motor vehicle tax before 2026

Vehicle type	Powertrain	Size	RON per vehicle per year (legislation)	RON per vehicle per year (Bucharest)
car	ICE	to 1 600	8	10
car	ICE	1 600 to 2 000	18	28
car	ICE	2 000 to 2 600	72	107
car	ICE	2 600 to 3000	144	215
car	ICE	over 3 000	290	434
car	HEV		50% reduction	95% reduction
car	BEV, PHEV		0	0

Source: Art. 469 and 470 of the fiscal code for the national tax rates (Parlamentul Românie, 2024[5]) and municipal decision for Bucharest tax rates (Municipiului Bucuresti, 2024[6]; EV market, 2025[7]).

Table A K.7. Intensity of the motor vehicle tax for cars starting from 2026

Powertrain	Size	Eurostandard	RON per vehicle per year (national, Bucharest)
ICE	to 1600	euro 0-euro 3	19.5
ICE	to 1600	euro 4	18.8
ICE	to 1600	euro 5	17.6
ICE	to 1600	euro 6	16.5
HEV > 50gCO2 km	to 1600		16.2
ICE	1600 to 2000	euro 0-euro 3	29.7
ICE	1600 to 2000	euro 4	28.5
ICE	1600 to 2000	euro 5	26.7
ICE	1600 to 2000	euro 6	25.1
HEV > 50gCO2 km	1600 to 2000		24.6
ICE	2000 to 2600	euro 0-euro 3	92.2
ICE	2000 to 2600	euro 4	88.6
ICE	2000 to 2600	euro 5	82.8
ICE	2000 to 2600	euro 6	77.8
HEV > 50gCO2 km	2000 to 2600		76.3
ICE	2600 to 3000	euro 0-euro 3	182.9
ICE	2600 to 3000	euro 4	172.8
ICE	2600 to 3000	euro 5	154.1
ICE	2600 to 3000	euro 6	151.2
HEV > 50gCO2 km	2600 to 3000		149.8
ICE	over 3000	euro 0-euro 3	319.0
ICE	over 3000	euro 4	297.3
ICE	over 3000	euro 5	294.4
ICE	over 3000	euro 6	290.0
HEV > 50gCO2 km	over 3000		275.5
PHEV, HEV (< 50 gCO2 km)			30% reduction
BEV			40

Source: For the national tax rates (Parlamentul României, 2025[8]; Atitudinea din calarasi, 2025[9]; eParlamentul României, 2025[10]); for the tax rates in Bucharest (Municipiului Bucuresti, 2025[11]).

Table A K.8. Intensity of the vignette

Vehicle type	Weight	Axle	2024-08/2025	09/2025-
Car			28	50
Light-duty trucks	:3500		96	96
Heavy-duty truck	3500:7500		320	320
Heavy-duty truck	7500:12000		560	560
Heavy-duty truck	12000:	3	720	720
Heavy-duty truck	12000:	4	1210	1210
Busses			560	560

Note: weight is the maximum authorized total weight, rate are presented for one year.

Source: Roviniete (2025[12]), Romania (2025[2]).

Table A K.9. Intensity of the road use tax (TollRo)

Vehicle type	Weight	Eurostandard	2026 (highways and express ways)	2026 (national roads)
Heavy-duty trucks	3500 to 7500	euro 0-3	0.22	0.11
Heavy-duty trucks	3500 to 7500	euro 4-5	0.19	0.1
Heavy-duty trucks	3500 to 7500	euro 6	0.17	0.08
Heavy-duty trucks	7500 to 12000	euro 0-3	0.37	0.19
Heavy-duty trucks	7500 to 12000	euro 4-5	0.33	0.16
Heavy-duty trucks	7500 to 12000	euro 6	0.29	0.14
Heavy-duty trucks	over 12000	euro 0-3	0.62	0.21
Heavy-duty trucks	over 12000	euro 4-5	0.55	0.28
Heavy-duty trucks	over 12000	euro 6	0.48	0.24

Source: Parlamentul României (Parlamentul României, 2023[13]), Romanian Ministry of Transport (2025[14]).

References

[1] AFM (2023), Evoluția Programului de stimulare a înnoirii Parcului auto national (RABLA), https://www.afm.ro/main/programe/psipan/evolutie_rabla_clasic_2005-2023.pdf.

[9] Atitudinea din calarasi (2025), Parlamentul a aprobat modificarea modului de calcul pentru impozitul auto functie de capacitate si polulare, https://atitudineadincalarasi.ro/parlamentul-a-aprobat-proiectul-guvernului-privind-modificarea-modului-de-calcul-pentru-impozitul-pe-autovehicule-in-functie-de-capacitatea-cilindrica-si-norma-de-poluare/.

[10] eParlamentul României (2025), Legea nr. 227/2015 privind Codul fiscal ultima actualizare: ORDONANȚĂ DE URGENȚĂ nr. 89/2025, https://static.anaf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm#A469.

[4] Europa Liberă România (2025), Legea privind majorarea impozitelor pe proprietăți ar urma să fie adoptată marți în Parlament, https://romania.europalibera.org/a/ilie-bolojan-majorarea-impozitelor-pe-masini-si-locuinte-urmeaza-sa-fie-adoptata-marti-in-parlament/33594529.html.

[7] EV market (2025), Hybrid car tax in Romania in 2025, https://evmarket.ro/en/Useful/hybrid-car-tax-Bucharest-Romania-52315.

[11] Municipiului Bucuresti (2025), HOTARARE privind stabilirea nivelurilor impozitelor si taxelor locale in municipiul Bucuresti, Tncepand cu anul 2026, https://www.impozitelocale2.ro/nivel/HCGMB-514-2025.pdf.

[6] Municipiului Bucuresti (2024), Hotarare privind stabilirea nivelurilor impozitelor si taxelor locale in municipiul Bucuresti, Tncepand cu anul 2025, https://www.impozitelocale2.ro/nivel/HCGMB-356-2024.pdf.

[5] Parlamentul Românie (2024), Codul fiscal din 2015 forma sintetica pentru data 2024 04 04, https://dadrif.madr.ro/wp-content/uploads/2024/04/codul-fiscal-din-2015-forma-sintetica-pentru-data-2024-04-04-1.pdf.

[8] Parlamentul României (2025), LEGE Nr. 239 din 15 decembrie 2025, https://static.anaf.ro/static/10/Anaf/legislatie/L_239_2025.pdf.

[13] Parlamentul României (2023), Lege nr 226 din 14 iulie 2023 privind aplicarea unor tarife rutiere pe reteaura de drumuri nationale din România, https://legislatie.just.ro/Public/DetaliiDocument/272230.

[2] Romania (2025), LAW no. 141 of 25 July 2025 on some fiscal-budgetary measures, https://legislatie.just.ro/Public/DetaliiDocument/300022.

[3] Romanian Ministry of Finance (2025), Regim accize, https://mfinante.gov.ro/domenii/fiscalitate/impozite-si-taxe/regim-accize.

[14] Romanian Ministry of Transport (2025), ORDIN nr. 1.925 din 10 octombrie 2025 pentru aprobarea categoriilor de vehicule și a nivelului tarifului unitar, https://legislatie.just.ro/Public/DetaliiDocument/302972.

[12] Roviniete (2025), How much is the romanian vignette (rovinieta)?, https://www.roviniete.ro/en/info/rovinieta-pret.