9% VAT remains valid for a limited period
Starting August 1, 2025, the VAT for new homes will increase from 9% to 21%, according to a recently adopted legislative project. However, there is still the possibility of purchasing a home with 9% VAT, if certain conditions are met. To benefit from this facility, it is necessary that the preliminary sales-purchase contract be signed by July 31, 2025 at the latest, and the buyer must pay an advance payment of at least 20% of the apartment's value by the same date. Full payment and delivery of the property can take place later, with a deadline of July 31, 2026.
Only individuals who purchase a home with a value of no more than 600,000 lei (excluding VAT), with a usable area of no more than 120 sq m, can benefit from this measure. At the same time, the buyer must not have previously benefited from the reduced VAT rate for the purchase of another home. The useful area refers exclusively to the living spaces – such as bedrooms, living room, kitchen and hallways – without including balconies, terraces or other annexes.
This transition period offers a last opportunity for those who want to buy a new apartment with reduced VAT, before the tax changes come into force.