Environmental Tax Policy Review of Romania

Annex A. Romania’s environmental tax framework

This Annex provides a comprehensive list of environmental taxes in Romania as of November 2025.

Table A A.1. List of green taxes and fees in Romania

Instrument name	Instrument type	Environmental domain	Legal base
A. Climate change mitigation and air pollution
EU ETS	Emission trading scheme	Mitigation	Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a system for greenhouse gas emission allowance trading within the Union
EU ETS2	Emission trading scheme	Mitigation	Directive (EU) 2023/959 establishing a system for greenhouse gas emission allowance trading within the Union
Excise tax on energy products	Tax	Mitigation	Law no. 227/2015 on the Fiscal Code Title VIII, Chapter I, ART. 335 et seq.
Excise tax on electricity	Tax	Mitigation	Law no. 227/2015 on the Fiscal Code Title VIII, Chapter, ART. et seq.
Tax on oil and natural gas	Tax	Mitigation, air pollution	Law no. 290/2024 published in the Romania Official’s Gazette No. 1163
Air and GHG emissions charges	Fee	Mitigation, air pollution	Ordinance no. 196/2005 on the Environmental Fund, with subsequent amendments and additions1
Air emission non-compliance fees	Fee	Air pollution	Ordinance no. 196/2005 on the Environmental Fund, with subsequent amendments and additions
Oil royalties	Royalties	Mitigation	Ordinance 91/2023 (GEO 91/2023), introducing increased royalty rates for the oil and gas sector
VAT on energy products (reduced rates)	Tax (VAT)	Mitigation, air pollution	Law no. 227/2015 on the Fiscal Code Title VII, Chapter I, ART. 265 et seq.
B. Transport sector
One-off vehicle tax	Tax	Transport, circular economy	Romanian Fiscal Code – Law No. 227/2015, particularly in relation to VAT on imports (Title VII, Chapter I, ART. 265 et seq.)
Car registration taxes	Tax	Transport, circular economy, mitigation	Law no. 296/2023 on fiscal-budgetary measures to ensure Romania’s long-term financial sustainability
Annual vehicle tax	Tax	Transport, circular economy	Romanian Fiscal Code – Law No. 227/2015
Tyres tax	Tax	Solid waste, circular economy, chemical management	Ordinance no. 196/2005 on the Environmental Fund, with subsequent amendments and additions
Romanian vignette	Tax	Transport, mitigation, air pollution	Government Ordinance no. 15/2002 on the introduction of a tax for using the national road network in Romania;
Fee for vehicles exceeding standard dimensions	Fee	Transport	Ordinance no. 43 of 28 August 1997
Noise non-compliance fees	Fee	Transport, Noise	Art. 100 of the Traffic code
Transit road charge	Fee	Transport	Government Ordinance No. 43/1997, and the secondary legislation establishing the amount of the tariff is Order of the Minister of Transport and Infrastructure No. 1836/2018.
Environmental stamp duty (2013-2017, ended)	Fee	Transport	Emergency Ordinance no 9/2013 regarding the environmental stamp for vehicles
C. Residential buildings
Property (building and land) tax	Tax		Law no. 227/2015 on the Fiscal Code Title IX, Chapter 2, ART. 455 et seq.
Rental income taxation	Tax		Law no. 227/2015 on the Fiscal Code, Title IV, Chapter IV, ART. 84 et seq. (previously TITLE III. INCOME TAX, Chapter IV, Art 65-68)
D. Other environmental taxes (beyond GHG emissions and air pollution)
Fee for the sale of wood and/or wood materials	Fee	Forests, biodiversity, mitigation	Government Emergency Ordinance No. 196/2005 on the Environmental Fund, with subsequent amendments and additions
National park entrance fees	Fee	Forests, biodiversity	Government Emergency Ordinance No. 57/2007, as subsequently amended and supplemented
Charge for the use of hunting grounds	Fee	Forests, biodiversity	▫ Hunting Law for hunting grounds and Government Emergency Ordinance no. 57 on nature protection ▫ Government Emergency Ordinance No. 196/2005 on the Environmental Fund, with subsequent amendments and supplements
Nature protection non-compliance fees	Fee	Biodiversity	Government Emergency Ordinance No. 57/2007, as subsequently amended and supplemented
Fishing permits	Fee	Biodiversity	National Forest Administration (Romsilva)
Water pollution non-compliance fees	Fee	Freshwater, biodiversity	▫ Law No. 107 of September 25, 1996 Water Law ▫ Emergency Ordinance No. 107 of September 5, 2002 on the establishment of the National Administration "Romanian Waters" ▫ Law No. 207 of 1 July 2024 on the approval of Government Emergency Ordinance No. 52/2023 for the amendment and completion of certain normative acts in the field of waters
Water effluent charge	Fee	Freshwater, biodiversity	▫ Law No. 107 of September 25, 1996 Water Law ▫ Emergency Ordinance No. 107 of September 5, 2002 on the establishment of the National Administration "Romanian Waters" ▫ Law No. 207 of 1 July 2024 on the approval of Government Emergency Ordinance No. 52/2023 for the amendment and completion of certain normative acts in the field of waters
Water abstraction charge	Fee	Fisheries, freshwater, biodiversity	▫ Law No. 107 of September 25, 1996 Water Law ▫ Emergency Ordinance No. 107 of September 5, 2002 on the establishment of the National Administration "Romanian Waters" ▫ Law No. 207 of 1 July 2024 on the approval of Government Emergency Ordinance No. 52/2023 for the amendment and completion of certain normative acts in the field of waters
Water consumption charge	Fee	Freshwater, circular economy	▫ Law No. 107 of September 25, 1996 Water Law ▫ Emergency Ordinance No. 107 of September 5, 2002 on the establishment of the National Administration "Romanian Waters" ▫ Law No. 207 of 1 July 2024 on the approval of Government Emergency Ordinance No. 52/2023 for the amendment and completion of certain normative acts in the field of waters
Sewage charge	Fee	Freshwater, circular economy, water pollution, solid waste	▫ Law No. 107 of September 25, 1996 Water Law ▫ Emergency Ordinance No. 107 of September 5, 2002 on the establishment of the National Administration "Romanian Waters" ▫ Law No. 207 of 1 July 2024 on the approval of Government Emergency Ordinance No. 52/2023 for the amendment and completion of certain normative acts in the field of waters
Waste user charge	Fee	Solid waste, circular economy, chemical management	▫ Law No. 107 of September 25, 1996 Water Law ▫ Emergency Ordinance No. 107 of September 5, 2002 on the establishment of the National Administration "Romanian Waters" ▫ Law No. 207 of 1 July 2024 on the approval of Government Emergency Ordinance No. 52/2023 for the amendment and completion of certain normative acts in the field of waters
Waste non-compliance fees	Fee	Solid waste, circular economy, chemical management	▫ Law No. 107 of September 25, 1996 Water Law ▫ Emergency Ordinance No. 107 of September 5, 2002 on the establishment of the National Administration "Romanian Waters" ▫ Law No. 207 of 1 July 2024 on the approval of Government Emergency Ordinance No. 52/2023 for the amendment and completion of certain normative acts in the field of waters
Circular economy fee	Fee	Circular economy	Ordinance no. 196/2005 on the Environmental Fund, with subsequent amendments and additions
Fee on municipal waste	Fee	Solid waste, chemical management	Ordinance no. 196/2005 on the Environmental Fund, with subsequent amendments and additions
Charge for particular waste streams	Fee	Circular economy, solid waste	Government Emergency Ordinance No. 196/2005 on the Environmental Fund, with subsequent amendments and supplements
Eco-tax for plastic carrier bags	Tax	Solid waste	Emergency Ordinance 125/2022 amending and supplementing Government Emergency Ordinance no. 196/2005 on the Environment Fund
Non-reusable packaging fee	Fee	Solid waste	Government Emergency Ordinance No. 196/2005 on the Environmental Fund, with subsequent amendments and additions
Fee for the harmful substances	Fee	Solid waste, chemical management	Ordinance no. 196/2005 on the Environmental Fund, with subsequent amendments and additions
Fee for oils	Fee	Fossil fuels, Mitigation	Ordinance no. 196/2005 on the Environmental Fund, with subsequent amendments and additions
Mining royalties	Fee	Soil pollution, fossil fuels, mitigation, minerals	Legea Minelor 85/2003
Annual tax for mining activity	Tax	Soil pollution, minerals	Legea Minelor 85/2003

Source: PINE database, IFCMA database.

Note

← 1.  The most recent law refers to Law 175/2023 - regarding the approval of Government Emergency Ordinance No. 125/2022 for amending and completing Government Emergency Ordinance No. 196/2005 regarding the Environmental Fund.