Taxation of rent in 2023 - What are the fees and what do the owners have to do?

The other day I posted an article about the taxes applied to real estate transactions. But the beginning of the year brought changes in the sphere of rent taxation.
We already know that all owners who have rental income must declare it to ANAF and pay income tax. Until this year, they could give a single declaration for the registration of the rent, without the actual registration of the contract at ANAF being mandatory.

Read in this real estate blog article details about the changes in the Fiscal Code vis-a-vis the payment of taxes for income from rents.

1. Registration of all rental contracts is mandatory. All natural person owners must register the contract with ANAF. This is good, all contracts signed and stamped at ANAF are legally enforceable. What does this thing mean? It means that if you have problems with the tenants or if you have to evict them, this will be done very easily.

2. Grace period for contracts already signed last year. The owners who signed rental contracts until the end of 2022 have until March of this year to register their contract with ANAF.

3. The 10% tax rate from the gross value of the rent remains the same, but by eliminating the flat rate of 40%, the amount paid by the owner increases from 6% of the total value of the rent to 10% of its total value.

4. The tax on income from rents in 2023 will be paid by May of the following year.

5. The health contribution was capped in 2022 at 3,060 lei per year if the net rent was equal to or greater than 30,600 RON/year. In 2023, the health contribution of 1,800 lei is paid by the owner if the amount received from rents is between the level of 6 gross minimum wages and 12 gross minimum wages. If the income falls between 12 gross minimum wages and 24 gross minimum wages, the owners will pay 3,600 lei/year. And if the income exceeds 24 minimum wages per economy, the owners will take 7,200 lei out of their pockets annually to pay health contributions.

6. If an owner has more than 5 rental contracts signed and registered with ANAF, starting from the following year, this will enter the scope of income from independent activities. Simply put, it is no longer just an owner who rents out his space, but an owner who develops a business in this sense.

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