Succession procedures exempt from the 1% tax until 30 September 2026

Until 30 September 2026 inclusive, certain succession procedures may be completed without payment of the 1% tax.

This tax relief applies to succession cases in which the two-year period from the date of death expires between 14 July and 30 September 2026, provided that the succession procedure is conducted and completed by 30 September 2026 inclusive.

The measure is provided for by Law No. 170/2026, published in the Official Gazette of Romania No. 648 of 5 August 2026.

Individuals in this situation are encouraged to contact a notarial office in good time in order to have their documents verified and to complete the procedure within the deadline established by law.